1990 (1) TMI 185

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....ed against the order of the Collector of Customs and Central Excise (Appeals), Madras dated 12-10-1988 confirming the order of the Assistant Collector of Customs (Refunds), Madras-1 and rejecting the appellant's claim for refund of duty on the goods covered by Bill of Entry No. D/208 dated 4-8-1986. The appellant herein imported certain parts of electric/mechanical tools from Germany and found som....

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....nsel further submitted that there is absolutely no finding contra against the appellant in regard to shortage and when there is evidence on record in regard to shortage after proper survey as per law, the appellant would be entitled to proportionate reduction in duty in regard to the goods short-landed. The learned counsel placed reliance in the ruling of the Bombay High Court in the case of "Tran....

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....ges were actually surveyed by M/s. J.B. Boda Marine and General Survey Agencies Private Ltd. who by their survey report dated 3-9-1986 found the shortages of the goods in question. The only ground on which the appellant has been denied remission of duty on the shortages was that the Customs authorities had not associated themselves with the surveyors or sign in the survey report. The learned couns....

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....to the survey report had given no weight to it nor had it stated why it was worthy of no consideration. Even in terms of Imported Package (Opening) Regulations, 1963 it would not be permissible for anyone to open the imported packages lying in the customs area without the prior permission of the Customs authorities. The Bombay High Court in "Varun Shipping case" (cited above) has also emphasised t....