1990 (5) TMI 143

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....nt. [Order per : S. Kalyanam, Member (J) (Oral)]. - This appeal is directed against the order of the Collector of Customs & Central Excise (Appeals), Madras, dated 10-05-1988 rejecting the appellants' claim for refund under Section 13 of the Customs Act, 1962, the 'Act' for short. 2. The appellants herein imported four cases of spare parts for Earthmoving Equipment in or about 13th Januar....

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....ambaram, the learned Consultant for the appellants, contended that Section 13 of the Act envisages pilferage of goods after the unloading thereof and before the proper officer has made an order for clearance for home consumption and laid emphasis that the time at which the pilferage takes place would be of relevance in considering the scope of Section 13 of the Act and not when it is actually repo....

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....nce was given by the Customs authorities. The learned DR also referred to the fact that the appellants did not immediately complain either to the Port Trust authorities or to the Police about the pilferage. 5. We have carefully considered the submissions made before us. The short question that arises for our consideration in the present appeal is with reference to the scope and applicability of....

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.... shortage was detected only on 19-05-1986 by the appellants in their factory and in our view the Surveyors are not competent to precisely indicate the time of pilferage and even in the certificate they have merely opined that "shortage could have been caused due to pilferage whilst the goods were lying at the Port Trust premises pending clearance, as was evidenced by a big hole found on one of sid....