1991 (10) TMI 144

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.... Shri G. Bhushan, SDR, for the Respondent. [Order per : N.K. Bajpai, Member (T)]. - The appeal is directed against the orders of Collector of Customs (Appeals), New Delhi rejecting the appeal on the ground that their claim for refund of duty of Rs. 2,60,693.75 under Section 23 of the Customs Act, 1962 ('Act' for short) was not entertainable because it had not been established that the goods ....

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....r : "M/s. Prakash Pipes & Ind. Ltd. Padma Tower-I 5, Rajindra Place, New Delhi-110 008. Sub:- Non-delivery Certificate Airway Bill No. 098 5100 7084 Flight No/Date AI-311/04-03-89 IGM No. 89/2697 Packages 02(TWO) Weight 328 Kgs Contents SILICON OIL Dear Sir, Kindly refer to your letter No. NIL, dated 22-11-1990 requesting for issuance of non....

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....ated. 12-4-1989 but could not locate the goods at the cargo terminal for examination and clearance. It was only after they received a letter dated 29-7-1989 from the International Airport Authority of India stating that the goods had not been traced till then that they lodged a claim for remission of duty under Section 23 with the Asstt. Collector of Customs. They also state that they had submitte....

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....ecision of the Tribunal in the case of B.R.T. Ltd. v. Collr. of Customs [1990 (45) E.L.T. 667] which had followed the Delhi High Court decision. 4. During the resumed hearing of the appeal, Shri M.L. Lahoty, the Ld. Counsel for the appellants, submitted that the lower authorities had misinterpreted the law so far as remission of duty due to loss of the goods is concerned. He also relied upon th....