1988 (1) TMI 189 - AT - Customs

Customs Appeal Allowed, Case Remanded for Review.

The Member (J) allowed the appeal, set aside previous decisions, and remanded the case to the Assistant Collector for a fresh review. The Assistant ... Refund on shortage Issues:Claim for refund of duty on shortages rejected for non-production of required documents.Analysis:The appeal arose from the rejection of the appellant's claim for refund of duty on shortages by the Assistant Collector of Customs and subsequently by the Collector (Appeals) due to the non-production of the Bombay Port Trust's short landing certificate and Customs examination report. The appellant's plea that the Customs examination report was submitted along with a letter dated 2-2-1982 was found unsubstantiated by the authorities. The appellant's representative requested an adjournment to provide evidence of document production, but it was denied. The appellant argued that all necessary documents, except the Customs examination report, were submitted, and the department could have verified the shortages based on their records, including the duplicate Bill of Entry. The appellant also claimed that their request for a copy of the Customs examination report was not fulfilled.The respondent, representing the Collector, contended that the claim of producing the Customs examination report was false, given the appellant's complaint about not receiving a copy of the report. It was suggested that the appellant could have obtained a copy of the duplicate Bill of Entry to verify the shortages. The Bench proposed that the matter could be examined by referring to the duplicate Bill of Entry, leaving the decision to the Bench's discretion.After considering the arguments and examining the case records, the Member (J) found that if the claim was based on shortages, demanding the Bombay Port Trust's short landing certificate was unjustified. The Member noted that the authorities did not dispute the appellant's claim of a Customs examination but insisted on producing the examination report. The appellant had mentioned a joint survey and weighment at the BPT Weigh-bridge, supported by documents submitted to the lower authorities, which were not considered in the decisions. The Member allowed the appeal, set aside the previous orders, and remanded the matter to the Assistant Collector for a fresh review. The Assistant Collector was directed to verify Customs records for the examination, check the duplicate Bill of Entry for shortage endorsements, and consider all documentary evidence provided by the appellant. The Assistant Collector was instructed to resolve the matter within six months from the date of the order due to the case's age.