1985 (6) TMI 132

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.... revision application filed before the Government of India against the Order-in-Appeal bearing No. S/49-1395/81 M, dated 11-3-1982 passed by the Collector of Customs (Appeals), Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellant's claim for refund of duty on shortshipped goods was rejected by the Assistant Collector, MCD as unsubstantiated fo....

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....ice. Therefore, their claim for refund of duty was justified and the authorities below were unjustified in rejecting the claim. He urged that as the conditions of the case outwardly were good they did not seek any survey at the time of taking delivery of the goods. On the above facts Shri Mamoola prayed that the orders of the authorities below may be set aside and there may be an order for refund ....