1988 (1) TMI 189

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.... [Order per : K. Gopal Hegde, Member (J)]. - This appeal arises out of and is directed against the order-in-appeal bearing No. S/49-1237/ 82-M, dated 20-4-1983 passed by the Collector of Customs (Appeals), Bombay. 2. The appellants' claim for refund of duty on shortages was rejected by the Assistant Collector of Customs (MCD) for non-production of Bombay Port Trust's short landing certific....

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....ed that the appellants' request for a copy of the Customs examination report was not complied with. 4. Shri Senthivel, appearing for the Collector submitted that the contention that the Customs' examination report was produced cannot be true because of the plea that the request for a copy of the Customs examination report was not complied with Shri Senthivel also submitted that the applicants c....

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....appeal the appellants have stated that there was a joint survey. Further there was weighment in the BPT Weigh-bridge at Indira Dock. These documents were produced before the lower authorities. Neither the Assistant Collector nor the Collector (Appeals) had made any reference to these documents. Even if the appellants did not produce the Customs examination report the authorities below could have c....