2006 (9) TMI 387

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.... Lama, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Central Excise & Customs (Appeals), Ahmedabad who has upheld the order of the Deputy Commissioner of Customs demanding customs duty of Rs. 67,10,176/- on 13,609 litres of undenatured alcohol found short compared to the actual quantity unloaded at....

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....ly, the port authorities, such person shall be liable to pay duty on the pilfered goods. Further since the port authorities informed the customs regarding the pilferage of the goods only after November, 1995 and physical re-weighment was carried out on 30-3-1999 there is no substance in the appellants submission that pilferage might have taken place before 1-9-1995 i.e., the date of insertion of c....