1984 (6) TMI 248

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.... Bombay, 3. The appellants in both the appeals are M/s. Philips India Ltd. The respondent is the Collector of Customs, Bombay. As common questions of facts and law are involved this common order. 4. The appellants imported 1 case of Stamping Paste which is the subject-matter of appeal No. 47/78. 5. The appellants imported 2 Pallets Polyacetal Moulding Powder which is the subject-matter of appeal No. 67/78. 6. The appellants entered two Bs/E and also paid Customs duty. Both the consignments landed and out of charge orders were also issued but they were found missing when they were in the custody of the Port Trust Authority. When the appellants could not get physical delivery they made separate applications for....

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....re found missing when they were in the custody of the Bombay Port Trust who are the agents of Customs in respect of the imported goods and that the Port Trust authorities have lodged a complaint with the Jurisdictional Police on the assumption that the consignments were stolen. These complaints were also lodged in the year 1978. The appellants submitted that even though six years have elapsed the Port Trust authorities have not reported that the consignments were traced. The appellants for all practical purposes have lost the consignments. Therefore, they became entitled for refund of the duty paid. Shri J.M. Jain for the Respondent Collector in both the appeals however urged that the appellants have failed to produce proof that the theft o....