2009 (3) TMI 755

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....A.K. Sharma, JDR, for the Respondent. [Order]. -  Heard both sides. 2. These three Appeals are taken together as they involve a common issue. There are separate duty demands relating to the three separate Appeals. The individual amounts are small being Rs. 29,395/- (Rupees Twenty Nine Thousand Three Hundred and Ninety Five only), Rs. 30,862/- (Rupees Thirty Thousand Eight Hundre....

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....s that the shortage in the bill of entry quantity and the quantity received in the factory is partly on account of short landing and partly on account of transit loss. He states that no duty should be charged on the quantity short landed which is evident from the survey reports and the remaining shortage being less than the prescribed 1% for transit loss should also be condoned without demanding d....

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....e to get the shortage assessed and recorded by the Customs officials before out of charge is given from the Customs area (designated port area) by the proper officer of Customs. In such a case refund of duty paid becomes admissible to the importers and correspondingly a penal proceeding is initiated against the steamer agent for short landing the manifested goods. In this case there is no evidence....

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....ng steel melting scrap from Paradeep port to the factory in Howrah seems unreasonable. Shri K.K. Banerjee, learned Advocate has argued that though the goods were steel melting scrap, still transit loss cannot be ruled out on account of some loss taking place at the time of loading, transport and unloading of the scrap. He also pleads that there can be always a difference on account of variation in....