https://www.taxtmi.com/caselaws?id=73090 The revision application against the Order-in-appeal was transferred to the Tribunal for consideration as an appeal. The appellant's claim for refund of duty on short landed goods was dismissed as time-barred. Lack of representation for the appellant led to the case being presented solely by the Respondent Collector. The Tribunal examined certificates provided, found discrepancies, but relied on the short landing certificate. After determining short landing and applying precedent, the Tribunal allowed the appeal, overturned lower authorities' orders, and directed Customs authorities to provide relief to the appellants. en-us Thu, 31 Jan 1985 00:00:00 +0530 Fri, 27 May 2011 18:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73090 The revision application against the Order-in-appeal was transferred to the Tribunal for consideration as an appeal. The appellant's claim for refund of duty on short landed goods was dismissed as time-barred. Lack of representation for the appellant led to the case being presented solely by the Respondent Collector. The Tribunal examined certificates provided, found discrepancies, but relied on the short landing certificate. After determining short landing and applying precedent, the Tribunal allowed the appeal, overturned lower authorities' orders, and directed Customs authorities to provide relief to the appellants. Case-Laws Customs Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73090