1994 (4) TMI 142

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....e Respondent. [Order]. -  M/s. Nitul Data Systems Pvt. Ltd. have filed this appeal against the order of Addl. Collector of Customs. The Addl. Collector of Customs in his order had held : "I have carefully gone through the case records. The goods were examined at Indira Gandhi International Airport first and found as per invoices. Had there been any shortage, party's representative wh....

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.... pieces of ICS and 258 pieces of Resistors valued at Rs. 93,221/- were found short. It was alleged that the shortage of the goods was detected after the proper officer had made orders for warehousing and therefore the appellant was liable to pay duty amounting to Rs. 91,358/- on the goods found short. Accordingly a show cause notice was issued to the appellant asking them why customs duty amountin....

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....ciency noticed; thus the deficiency in the goods, if any, occurred during the course of transport; that the appellant had executed the warehousing bond under Section 59 of the Customs Act which required proper accounting and payment of duty on the goods warehoused. Reiterating the findings of the lower authorities, the ld. JDR submitted that the lower authorities had correctly demanded duty on the....

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....und on verification in the warehouse, we uphold the plea of the deptt. that the party had not accounted for the goods as provided in the Act. The plea that internal documentation of the company would show that they have in fact placed on board the trawlers and hence exported in terms of Section 69 of the Act is not supported by documents prescribed under Act. The demand in respect of these goods h....