1985 (5) TMI 170

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....0. After payment of duty, the applicants obtained the "out of charge" order on the Bill of Entry (Annexure B) from the Proper Officer (Deputy Office Superintendent, Accounts Department) under Section 47 of the Customs Act, 1962 in respect of the goods already examined in the Docks. 2.  Subsequently, the Applicants on an inspection of the consignment in the Docks found the packages in a damaged condition and suspected shortage. They requested the Customs Department for a survey and obtained an "Open and Inspection" order from the ' scrutinizing appraiser of the concerned Assessment Group in the Custom House. This order was shown to the proper officer who had issued the "out of charge order" earlier, with a request to cancel the same to....

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....finalisation of the licensing aspect, the "out of charge" order was mechanically given and only subsequently the clearing agent found that there was shortage and then it was brought to the notice of the Deputy Office Superintendent (Accounts) who cancelled the "Out of Customs Charge" Order. It was contended that the applicants were entitled to refund either under Section 13 or under Section 23 of the Customs Act. The Collector of Customs (Appeals), by her Order No. C3/2292/81 dated 13-5-1983 dismissed the appeal relying on the provisions of Section 13 of the Customs Act 1962 (which provide that for a claim under that section shortages should be brought to the notice of the proper officer before an order for clearance for home consumption is....