1983 (3) TMI 289

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..... Dilipsinhji].-This is an appeal transferred to the Tribunal under Section 131B of the Customs Act. The appellants have argued that there has been no short landing of the two packages as reported in the Bombay Port Trust Out-turn report dated 20-12-1973 for S.S. Jalamoti IGM. No. 1172 of 20-12-1973 on the grounds that the consignees have not claimed reparations from the steamer agent and accordin....

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....herefore, implied that the out-turn report is not reliable. He has made further submissions that the efforts made by M/s. Scindia Steam Navigation Co. Ltd. to elicit a reply from consignees M/s Fertiliser Corporation of India Ltd. to get the confirmation as to whether the consignment was received by them in full have failed, and therefore the Tribunal should summon them to produce their records an....

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....e have examined the submissions. In this case the short landing is established by the out-turn report of the Bombay Port Trust. The Bombay Port Trust are the bailees of the cargo and the steamer agents have to discharge the cargo in their custody. From that time, the cargo remains under the custody of the Bombay Port Trust and the Bombay Port Trust give the delivery of the cargo to the importer. T....

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....d come to 53 and not 54. The appellants, therefore, contend that the out-turn report is not reliable. We find that this submission of the appellants is also not correct. The Sr. Nos. of the packages landed as per the out-turn report would show that 54 packages were landed and that two were not landed. This would, further, show that there is no reason to disbelieve the correctness of the out-turn r....