1985 (6) TMI 134

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....].  - The Revision Application filed before the Govt. of India against the Order-in-Appeal bearing No. S/49-1139/81M dated 13.1.82 passed by the Appellate Collector of Customs, Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellant's claim for refund of duty on shortlanded goods was rejected by the Asstt. Collector MCD as unsubstantiated....

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.... claim for non-production of BPT shortlanding certificate. He had not referred to Section 23(1) of the Customs Act. He could not have also referred to that section as there was no claim by the appellants under that Section. It is rather strange that the Appellate Collector should consider the claim of the appellants as one falling under Section 23(1). Apparently, the Appellate Collector was intere....