1995 (1) TMI 212

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....committed an error of law by arriving at a finding of fact with no evidence as regards the place from which the goods in question were lost through pilferage or otherwise; (2) The Appellate Tribunal has committed an error of law by reaching a conclusion of facts by not only not taking into account the evidence on record, by going against them; (3) That the finding of the fact of the Appellate Tribunal that the goods were lost after the clearance order was issued, is based on conjectures and there is no evidence on record to support this conclusion; (4) The Tribunal has erred in not appreciating the fact that if the goods are lost before clearance order by an appropriate authority is made for home consumption or deposit in ....

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.... while in custody of the respondents. 2. The facts in brief are that the appellants M/s. Nitul Data Systems Pvt. Ltd. imported components for computers and warehoused them after removing the same from Airport Cargo Complex, IGI Airport to Bonded Warehouse at Okhla. The goods at the time of finalisation of the Bond Bill of Entry, were examined at first port of importation as per invoice. Subsequently when the goods were examined, before bonding, some of the components i.e. 102 pcs. and 319 pcs. of ICE and 258 pcs. of Resistors valued at Rs. 93,221/- were found short. It was alleged that shortage of goods was detected after the proper officer had made orders for warehousing and therefore appellants were liable to pay duty of Rs. 91,358/....

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....rvision and the Additional Collector in his order had referred to the statement given by the Escorting Officer that he did not see any goods being removed from IGI Airport to CWC Okhla. The Ld. Advocate therefore submitted that they cannot be asked to pay Customs duty on the goods lost as loss could have taken place at the first port of importation itself and the Tribunal erred in not taking into account these relevant facts. 6. Ld. DR submitted that Tribunal considered various submissions made and after evaluating the evidence came to the conclusion that since on examination goods had been found in accordance with the quantity shown in the invoice the duty liability would squarely fall on the importers in terms of bond executed under....

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.... Ramji Lal Kundan Lal, New Delhi v. CCE, New Delhi reported in 1987 (27) E.L.T. 164 (Tri.), where the issue was whether confiscation order was illegal for failure to adjudicate upon issue of alleged 'ownership'; the Tribunal held that it is well established proposition by now that only questions of law, which arise out of facts found by the Tribunal can be a subject matter of the Reference to the High Court. Conversely in a case where there are no facts found in favour of the party then no question of law can arise simply because some facts, or issues or claims had been raised by the party as part of their own defence, which defence has been found by the Tribunal to be not credible and acceptable. The Tribunal held that while considering a ....