1988 (10) TMI 226

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....own in the Bill of Lading as well as the manifest as 304 bales weighing 199.910 M/Tons. It appears even though the destination was the Port of Bombay due to strike the vessel was diverted to Porbandar. After the vessel discharged the cargo at the instance of the importers, a survey was held by M/s. J. B. Boda Marine & General Survey Agencies Pvt. Ltd., Porbandar and during the survey the actual weight was found to be 169.755 M/Ts as against 199. 910 M/T. Thus there was a shortage of 30.155 M/Ts. Since the waste papers were exempt from payment of duty they were released on execution of a Bond which stipulated production of End Use Certificate. It appears the appellant produced End Use Certificate in respect of 169.755 M/T. In the adjudicatio....

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....ind on the part of the Collector of Customs (Appeals). Shri Parthasarathy further submitted that only ground on which the Collector (Appeals) did not place reliance was on the survey report because of certain corrections found in the xerox copy. It was also the submission of Shri Parthasarathy that since the quantity was found short the matter was taken up with the suppliers. They have reimbursed the value of the goods found short. In that connection, he also produced certificate of forward remittance. 3. Shri Prabhu appearing for the Collector, on the other hand, opposed the appeal and contended that the Customs was not associated during the survey. The weigh bridge is outside the Customs area and therefore much reliance cannot be place....

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....bales were found sound. Outer cover of 115 bales were torn; outer cover of 124 bales were missing and 10 bales were in broken condition. The total weight was found to be 169.755 M/Ts as against the manifested quantity of 199.910 M/Ts. It was not the allegation of the Department that it was the appellants or their agents who pilferred the goods after discharge from the vessel. The weigh bridge, though situated outside the port, was not in any way connected with the appellants. The weighment certificates issued by the weigh bridge tallied with the weight given in the survey report. Besides, the lorries through which the packages were transported have also issued receipts which again tallied with the weight mentioned in the survey report and t....