TaxTMI 
TaxTMI 
1994 (12) TMI 240
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....pondents. [Order]. - These appeals involve a common issue and therefore taken up together for disposal. 2. The issue involved in the appeal [relates] to short delivery of the goods to the appellants from the Port Trust. The learned lower authority has turned down the appellant's plea for refund under Section 23 of the Customs Act for the reason that the practice of the Customs House ....
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....f the goods from the Port Trust. He has pleaded that there has been non-application of mind on his part to the facts and the pleas urged before the learned lower authority and sought for setting aside the impugned order. 4.  The learned SDR of the Department pleaded that in the absence of the survey report the authorities could not come to the conclusion in regard to the shortage of the go....
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....ttested by the proper officer namely the Customs Officer in respect of discharge of bulk cargo. The Madras Port Trust certificate is not countersigned by the Customs Officer at this end and it gives the weighment of scrap at Trust's lorry weighbridge, thereby the actual cleared quantity, is arrived at. It is not established that the manifested quantity has been landed. Further the practice prevail....