1989 (2) TMI 298

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....ge which had been detected prior to out-of-charge order and was established by survey and noted on Bill of Entry and the Calcutta Port Trust had been informed and all the documents had been produced before the original authority. Yet it was rejected by the Asstt. Collector as unsubstantiated. 3. The Ld. Counsel further stated that the learned Collector (Appeals) has also rejected their appeal without taking this basic fact into account. 3A. Heard the Ld. J.D.R. 4. The appeal is admitted for being heard on merits in view of the prima facie case made out by the Counsel. Both the sides are allowed to further proceed in the matter. 5. Shri Saha, the Ld. Counsel stated that in this case the shortage was detected at the time of Customs examin....

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.... pieces found short). He would also like to mention that the Ld. Assistant Collector did not grant them any hearing although the Ld. Collector (Appeals) has heard them and then passed the order. 7. They would further state that they had informed the C.P.T. also as well as the Asst. Collector of Customs of the fact that their goods had not been recovered as yet. They have also filed an undertaking to the effect that in case the goods found short and recorded they will refund the amount. In view of the facts and circumstances, the Asst. Collector should have examined the case on merits and also allowed their claim. But the Ld. Asstt. Collector rejected it as unsubstantiated and the Ld. Collector (Appeals) also rejected their appeal. 8. The ....