1983 (2) TMI 309

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....hat in the circumstances stated therein the Tribunal will be pleased to order refund of duty of Rs. 12,417.55 on 91.235 MT of Muriate of Potash short-landed. 2.  This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri M. Rajendran, employee of the appellants and upon hearing the arguments of Shri S. K. Choudhury, Senior Departmental Representative ....

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....f Customs, Mangalore, rejected the claim on the basis of an outturn statement issued by the Traffic Manager, New Mangalore Port, stating that the vessel discharged her cargo in full. He refused to accept the certificate from the same officer stating that 6453.400 MT of Muriate of Potash were cleared through the port. The Appellate Collector of Customs. Madras, rejected the appeal on substantially ....

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....try was filed for 6500 MT (being the Bill of Lading quantity) on 12-1-1977. The Bill of Entry was assessed and the duty due was collected on 27-1-1977. However, from 13-1-1977 onwards officers of Customs had been allowing clearance of bagged cargo in lorries as and when the bags were unloaded from the ship ; in these orders for clearance for home consumption the officers had indicated the weight o....

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....hese circumstances that we have to decide whether the claim of the appellant is maintainable. 6.  We have held in a number of cases that the quantity cleared from the Port Trust's custody cannot ipso facto be treated as evidence of the quantity landed into its custody. However, in this case as orders for clearance have been issued and that too only for a part of the consignment prior to th....