1983 (5) TMI 252

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....ER [Order per : A.J.F. D'Souza, Member (T)]. - This is a revision application to the Government of India, arising out of the Order No. 1017/1976, dated 10-5-1976 passed by the Appellate Collector of Customs, Calcutta, which has been transferred to the Appellate Tribunal for disposal as if it were an appeal, in terms of the provisions of Section 131B(2) of the Customs Act, 1962. 2. On a ....

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....964; and Police Report in original. The Assistant Collector was informed that the Police Authorities were not issuing such reports and an extract of their letter was furnished to him. The Landing Condition Certificate and the declaration under Public Notice No. 71 of 1964 were sent to him. He was also informed that the Port Commissioners were not issuing any certificate under Public Notice No. 276....

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....nd had endorsed the number of bundles cleared (13) on the duplicate copy of the Bill of Entry covering 24 bundles. There was no question of holding any survey in the absence of any bundles. The pilferage was detected by the Port Trust and reported to the Police Authorities. It is not the practice to furnish copy of their correspondence to the importers. The Dock Manager had not responded to the re....

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....atterjee, on the other hand, contended that the onus under Section 13 of the Customs Act, 1962 was on the appellants and no investigation by the Department was called for. Since they had failed to produce any proof that 11 bundles were actually pilferred, their claim for refund had been rightly rejected. 5. The Tribunal observes that under Section 45 the responsibility for custody of impor....