2008 (4) TMI 155

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellants        Dr. Nitish Birdi, SDR, for the Respondent. [Order per P. G. Chacko, Member (J)] - This appeal of the assessee is against rejection of a refund claim. The appellants had imported a consignment of cables and connectors, which was cleared on payment of duty assessed on the declared quantity and value. The clearance of the goods for home cons....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hout intimation to, or associating, the department. Apart from this, more significantly, the refund claim was filed on the ground of short-shipment, after clearance of the goods for home consumption under out-of-customs charge order of the proper officer under Section 47 of the Customs act. Duty was paid on the quantity and value declared in the Bill of Entry and mentioned in the supplier's invoic....