2000 (10) TMI 453

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....d in. The survey report indicated shortage of 88,000 pieces of discharge valve and 3,000 pieces of suction valve. The survey report clearly stated that the cartons had been opened prior to the survey. The appellants contacted the suppliers who admitted short shipment of 90,000 components of the discharge valve reeds but confirmed that the suction valve reeds were sent as per the order. The importers then filed refund claim. The claim was rejected on the ground that the assessee had not filed the required documents. The importers then filed an appeal. The Commissioner noted certain contradictions in the statement made by the importers and those made in the survey report. He also noticed that the shortages in survey report was of 88,000 piece....

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....s, the suppliers had denied the short shipment. The ld. counsel submits that these goods were also subsequently supplied by the suppliers free of cost. 4. As against the shortages of 90,000 pieces of discharge valve reeds, the shortages were physically ascertained by the surveyors as 88,000 pieces. The surveyors have certified the number of pieces received to have been 12,000. The ld. counsel attempts to reconcile this by stating that the goods were sent on the basis of weighment. For this, he placed reliance on the manufacturer's Telex. I have seen the certificate by the surveyors of the existence of 12,000 pieces. Therefore, there is a significant anomaly in reconciliation. As regards suction valve reeds, there was a shortage of 3....