1983 (5) TMI 119

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.... - Appeal under Section 129 of the Customs Act, 1962, praying that in the circumstances stated therein, the Tribunal will be pleased to set aside the order of the lower authority and order refund of duty paid by the appellant. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri P. Swaminathan, employee of the appellant and upon hearing the arg....

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....; in the absence of examination of these two packages, it cannot be ruled out that the shortage noticed in the cases referred to were not packed in the packages which were not produced for examination. When the matter was agitated in appeal before the Appellate Collector of Customs, Madras, he confirmed the order, substantially on the same grounds. 5. Before us it is claimed that there is no....