1996 (4) TMI 341

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....dent. [Order per : V.P. Gulati, Member (T)]. - This appeal is against the order of the CC (Appeals), Madras rejecting the appellants' claim for refund in respect of the shortages found as a result of examination of the goods in the cargo at the behest of the Customs authorities. The learned CC (Appeals) has ruled against the appellants for the reason that the requirements of Public Notice 10....

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....authorities relating to the shortages in the packages and endorsement also was made by the customs authorities in regard to the missing contents. He pleaded that the learned CC (Appeals) has observed that examination of the goods was not done before the Customs authorities which is contrary to facts. He pleaded that there was total lack of application of mind by the ld. lower appellate authority a....

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....for the purpose of grant of refund in terms of Section 13 the statute does not make refund contingent upon filing a police report. He pleaded that filing of a police complaint is only with a view to give assurance to the authorities in regard to pilferage. The absence of a police complaint cannot be fatal to the appellants' claim. He pleaded that alternatively, their claim should be considered und....

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....nce to show that the shortages have been noticed by the customs authorities. 4. We have considered the pleas made by both the sides. We observe that the appellants noticed that the packages were in damaged condition in the harbour and they had approached the authorities for examination of the goods. Shortages were noticed on examination and the AC was to be informed in this regard by the e....