2006 (2) TMI 526

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....t. Shri N.V.B. Nair, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The learned Advocate for the appellants states that the appellants imported one set of Complete Converter Basket Assembly and filed a Bill of Entry on 8-10-2001. The goods were assessed on second check basis and the duty was paid by the appellants amounting to Rs. 5,00,970/-....

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....ts cites the following decisions of the Tribunal to say that refund is admissible in respect of short shipment of the items, which has been detected subsequently as in the present case:- (i)      Century Textiles & Industries Ltd. v. CC, Mumbai - 1998 (100) E.L.T. 466 (Tri) (ii)    CC, Chennia v. Ferro Alloys Corpn. - 2000 (119) E.L.T. 432 (Tri) (ii....

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....iii)   CC, Madras v. Guindy Machine Tools Ltd. - 2004 (171) E.L.T. 424 (Tri). 4. After going through the case records and cited case laws and considering submissions from both sides, I find that the impugned goods were assessed on second check basis and no shortage was detected or reported before out-of-charge was given from customs control. Therefore, I am of the view that no re....