Short-landing refund claims require corroborative evidence; a private survey report alone is insufficient to prove entitlement.

Refund on account of alleged short-landing of imported goods requires proof beyond a private survey report. Where the record lacked a short-landing certificate from the Port Trust and did not show a claim to the steamer agents or clear proof of a claim before the insurer, the survey report alone was treated as insufficient to establish short-landing for refund purposes. On the available evidence, the refund claim was not proved and rejection of the refund was upheld.

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Issues: Whether refund on account of alleged short-landing of imported goods could be granted on the basis of the survey report alone in the absence of a short-landing certificate or other corroborative evidence.

Analysis: The only material relied upon to establish short-landing was the survey report of a private inspection agency. The record did not contain a short-landing certificate from the Port Trust, nor was there evidence of a claim made to the steamer agents or clear proof of a claim before the insurer. The survey report was treated as insufficient by itself to conclusively prove short-landing for refund purposes.

Conclusion: The claim for refund was not proved on the available evidence and the order rejecting the refund was upheld.

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