2010 (6) TMI 528

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....r the Respondent. [Order] . - Rejection of the assessee's claim for refund of Rs. 2,86,236/-being the duty paid on short shipped import consignments is challenged in the present appeal. 2. I have heard both sides. The invoice covered two varieties of mother boards viz., MB SA 509 003 and MB 4407.001. Bill of Entry was filed by the assessees for both types of mother boards and duty pa....

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....ods in the packing list with only one variety of mother board were shipped. The case law relied upon by the lower appellate authority to hold that once the goods have been cleared out of charge, no case of short shipment can be made out by the importer, is distinguishable as in those cases, the assessees were not in a position to produce any contemporaneous documents to establish short shipment, w....