1992 (2) TMI 220

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri M.N. Biswas, S.D.R., for the Respondents. [Order]. - This is an appeal filed by the appellants against the order passed by the Collector of Customs (Appeals), Calcutta in Order No. Cal. Cus-401/91 dated 14-6-1991, in terms of which he confirmed the order passed by the Assistant Collector of Customs in rejecting the refund claim made by the appellants. The learned Consultant, Shri P.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it was also contended that in the beginning when the package was examined, it was found to be in tact. But later when they went to take the same for clearance for home-consumption, it was noticed that there was a damage and therefore, the survey was held before the clearance. In that survey this shortage was noticed. But the same was not taken note of by the Calcutta Port Trust as well as by the C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o evidence to show that this survey was conducted in the presence of the Customs Authorities. It was his contention that if any such survey had taken place in their presence, a noting to that effect would have been found on the reverse of the bill of entry. As far as the letter dated 1-8-1990 is concerned, the learned S.D.R. perused the same and submitted that there is no evidence to show that the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....bmissions of both sides. In order to claim the refund it must be established that the goods were pilfered after unloading and before the delivery was taken for home-consumption. In all such matters, before rejecting the claim the Assistant Collector should have enquired the matters with the Port Trust Authorities. In the decision reported in 1983 (14) E.L.T. 1962 (CEGAT) in the case of Mackinnon F....