As per case facts, the Petitioner imported perishable 'KIWI' fruits, but the Shipping Company filed an incorrect Import General Manifest, causing the goods to be routed incorrectly and face significant ... delays. Despite the Petitioner's repeated attempts to clear the goods and multiple High Court Orders for their release and IGM amendment, various Respondents created hurdles and failed to act promptly. This resulted in the entire consignment deteriorating and becoming unfit for human consumption. The question arose whether the Customs Department and Shipping Company were liable for this delay and subsequent damage, and if the importer was entitled to a refund of customs duty and compensation given the perishable nature of the goods. Finally, the High Court found that the Respondents' lackadaisical approach and non-compliance with orders directly caused the spoilage. It ruled that statutory provisions denying duty refund for perishable goods would not apply in cases of official negligence and deliberate obstruction. The Court directed a full refund of customs duty with interest and awarded substantial compensation for the loss, to be recovered from the erring officers, highlighting the need to streamline import procedures for perishable items.