1984 (11) TMI 328

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....revision application filed before the Government of India against the Order-in-Appeal bearing No. S/49-1525/81 M, dated 29-9-1981 passed by the Collector of Customs (Appeals) Bombay, statutorily stood transferred to the Tribunal for being heard as an appeal. The appellants refund claim based on shortages was rejected by the Assistant Collector, MCD, as unsubstantiated for non-production of Customs....

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....ctor supported the order passed by the Appellate Collector by contending that the survey was held in the absence of Customs Authorities, and, therefore, the shortage has not been established. He further contended that the appellants have not adduced evidence to show that the shortage took place when the goods were in the custody of the Bombay Port Trust Authorities. There is no evidence that there....

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....her provision in the Customs Act which makes it obligatory to associate the Customs Authorities whenever a survey is held. 6. Survey is done for various purposes. One of them is to establish shortages. The value to be attached to a survey report depends upon various circumstances, such as place of survey, viz., at the dock, or in the consignee's godown, the time factor, viz., as and when c....

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....to the contention of Shri Gidwani that the appellants have not adduced evidence to establish pilferage, suffice it to say that the authority who adjudicated the claim and the appellate authority did not reject the claim on the ground that the appellants have failed to establish that pilferage took place when the goods were in the custody of the B.P.T. 8. On careful consideration of all the....