2014 (11) TMI 1042

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.... : "(a)  Whether the Tribunal is correct in its interpretation of Section 129A(b) read with Section 116 and Section 129DD of the Customs Act, 1962 for rejecting the appeals on the ground of lack of jurisdiction? (b)     Whether the Tribunal is correct in its reasoning that only Sec. 129DD of Customs Act, 1962 is attracted warranting a Revision Application to the Government of India and not an appeal in view of Sec. 129A(b) of Customs Act, 1962 before the Tribunal? (c)     Whether the finding of the Tribunal on the basis of the Landing Certificate issued by the Superintendent that it is a case of "short landing" and not a case of short receipt after landing is correct in....

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....uthority, the assessee preferred an appeal before the Commissioner of Customs (Appeals), who allowed the appeal of the importer. As against the said order, the Department filed a revision under Section 129DD of the Customs Act and the Revisional Authority rejected the revision holding as follows : "3. Govt. has carefully gone through the written and oral submissions made by both the applicant Commissioner and the respondents. Govt. feels that the Revision Applications pertains to claim for refund of duty u/s 27 of the Customs Act, 1962 and the Revision Application are not maintainable u/s 129DD of the Customs Act, 1962 as these are not the case of nature referred to in the proviso to Section 129A of the Customs Act, 1962. Govt....

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....f. between the quantities shown in the initial and final Ullage survey reports) = 1391.577 MTs (Cuddalore being an anchoredPort, the vessel was anchored at point off on shore storage point and the imported liquid was pumped from the vessel into barges, which took the goods ashore) IV Qty. dispatched under Customs supervisions (as per landing certificate dated 10-2-1994 issued by Superintendent of Customs, Cuddalore = 1359.8 MTs (Propene was unloaded from the barges and the quantity discharged ashore was weighed on private weighbridge under customs supervision before it was dispatched to Madras) V Diff between the quantity loaded into the vessel at the port of shipment and the quantity landed at the port of destinatio....

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....y appeal in respect of any order referred to in clause (b) if such order relates to,- (a)     any goods imported or exported as baggage; (b)     any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c)     payment of drawback as provided in Chapter X, and the rules made thereunder: ........"              ....