https://www.taxtmi.com/caselaws?id=81361 The appeals by M/s. Panchmahal Steel Limited against the rejection of refund claims by the Assistant Collector of Customs, Bhavnagar, were upheld. The court ruled in favor of the appellants, allowing the refund claims for exemption from import duty on melting scrap used in steel production. The judgment emphasized accepting the actual weight determined by independent surveyor's weighment slips due to the absence of a weigh-bridge at the port, supporting the appellants' argument of no illegal disposal of differential quantity and proper duty demands. The Regional Iron & Steel Controller's certification and acceptance of the surveyor's report further strengthened the decision in favor of the appellants. en-us Fri, 21 Dec 1990 00:00:00 +0530 Fri, 24 Jun 2011 11:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81361 The appeals by M/s. Panchmahal Steel Limited against the rejection of refund claims by the Assistant Collector of Customs, Bhavnagar, were upheld. The court ruled in favor of the appellants, allowing the refund claims for exemption from import duty on melting scrap used in steel production. The judgment emphasized accepting the actual weight determined by independent surveyor's weighment slips due to the absence of a weigh-bridge at the port, supporting the appellants' argument of no illegal disposal of differential quantity and proper duty demands. The Regional Iron & Steel Controller's certification and acceptance of the surveyor's report further strengthened the decision in favor of the appellants. Case-Laws Customs Fri, 21 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81361