1986 (8) TMI 243

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....nbsp; for the Respondent. [Order per : K. Gopal Hegde, Member (J)]. - This appeal arises out of and is directed against the Order bearing No. S/49-407/82M dated 8-6-1983 passed by the Collector of Customs (Appeals), Bombay. 2. It appears that the appellants imported 12 drums and cleared 9 drums. Bombay Port Trust issued shortlanding certificate in respect of one drum. Two drums were ....

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....the Collector (Appeals) confirmed the order passed by the Asstt. Collector. 3. Shri Bhatt appearing for the appellants submitted that there is a certificate issued by the BPT with regard to the shortage. This certificate was issued by reason of a joint survey and that BPT was a party to the survey. He further submitted that there was a complaint to the Yellow Gate Police Station and therea....

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.... As regards the two drums the order of the Asstt. Collector is very clear. He had not rejected the appellant's claim. He only stated that the matter is still under consideration. The appellants ought to have pursued the matter with the Asstt. Collector instead of approaching the Appellate Tribunal. It is open to the appellants to pursue that matter. 6. As regards the shortage, it is undisp....