1991 (10) TMI 167

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....pondent. [Order per : R. Jayaraman, Member (T)]. - This is an appeal directed against the order-in-appeal bearing No. 44/91 BCH dated 11-1-1991. 2. The undisputed factual position involved in this appeal as is evident from the orders of the authorities below is recorded in hereinafter : The appellants imported a consignment of machinery spares which arrived as air cargo on 28-11-1989. ....

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....en up in appeal before the Collector (Appeals) the said appeal was also rejected. Hence, the present appeal is before us. 3. Shri Shah, the ld. advocate on behalf of the appellants, pleaded by referring to the correspondences which they had with the Air India, to show that the Air India had accepted that the consignment was received by flight No. AI-120 on 28-11-1989 and it was received in good....

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....authorities before the examination was conducted and before the out of charge order was given. Hence, the benefit should be available to the appellants either under Sec. 13 or Sec. 23 of the Customs Act. 4. Shri Singh, the ld. JDR, for the respondent, submitted that they have taken nearly three months for making the payment of duty and as per the provisions of Sec. 48 of the Customs Act the goo....

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....he duty has been paid under second appraisement procedure, before examination. The Air India has clearly acknowledged non-availability of the goods, which are admittedly received in their custody. Hence, the non-availability could be due to loss on account of theft, pilferage, mishandling or misplacement by the custodian. The custodian's presumption that the goods might have been disposed of in th....