https://www.taxtmi.com/caselaws?id=72557 A refund claim based on shortage found in a pre-clearance joint survey could not be rejected merely because Customs officers were not present, since the goods were still with the port custodian and the evidence on shortage had not been properly examined; the matter was required to be reconsidered afresh. The claim relating to two missing drums was not finally rejected at the appellate stage, because it had only been kept under consideration by the lower authority and was left open for pursuit before the Assistant Collector. en-us Mon, 18 Aug 1986 00:00:00 +0530 Fri, 20 May 2011 13:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72557 A refund claim based on shortage found in a pre-clearance joint survey could not be rejected merely because Customs officers were not present, since the goods were still with the port custodian and the evidence on shortage had not been properly examined; the matter was required to be reconsidered afresh. The claim relating to two missing drums was not finally rejected at the appellate stage, because it had only been kept under consideration by the lower authority and was left open for pursuit before the Assistant Collector. Case-Laws Central Excise Mon, 18 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72557