TaxTMI 
TaxTMI 
1986 (1) TMI 238
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....- This appeal is directed against the order No. S/49-288/82M dated 30-10-1982 passed by the Collector of Customs (Appeals) Bombay. 2. The appellant's claim for refund of duty on shortages was rejected by the Asstt. Collector, MCD as unsubstantiated for non-production of triplicate B/E in original. On appeal, the Collector (Appeals) rejected the appeal holding that the appellants have not p....
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....ate duty on the short delivered goods. 5. Shri Pal appearing for the Collector vehemently opposed this appeal. He contended that the survey report and the weighment certificate produced by the appellant could not relate to the consignment in question. In support of his contention, Shri Pal referred to the B/E, invoice, survey report, packing list and Bombay Port Trust weighment certificate....
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....0. Shri Pal contended that it was not clear how the appellants could know even before the arrival of the ship that the bags were torn and they required survey. Shri Pal urged even assuming that the appellants had knowledge about the torn condition of the bags it was not clear why the appellants did not associate the Customs at the time of survey and why Customs examination was not held. He, theref....
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....stoms allow clearance the BPT will not issue a certificate. Therefore, the goods surveyed and weighed could only relate to goods covered by the invoice and the statement in the invoice and packing list that the goods were packed in drums must be a mistake. 7. I have carefully considered the submissions made on both sides. Though there is considerable force in the contention of Shri Deshpan....