2009 (2) TMI 168

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....essment was done be fore examination of the goods under second appraisement system i.e. based on documents produced by the appellant to the Customs authorities; and the assessed duty was paid on the same day 26-8-2006. However, on examination of the goods subsequently by the customs officers, it was found that one pallet which was manifested in the IGM and for which the appellant filed Bill of entry was not available. This is a case of short landing. There was perhaps enquiry relating to the non-availability of the goods and finally the available goods have been re-assessed in terms of Section 17(4) of the Customs Act and Out of Customs Charge (OCC) dated 23-3-2007 was issued and importer's copy of bill of entry has been issued to the appel....

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....the supplier filed the bill of entry and bill of entry was assessed and duty was also paid hoping that the ordered quantity of goods arrived, On subsequent examination, which is the practice in second appraisement system, part of the goods were found to be not available. This is a case where the appellant is put to inconvenience in not getting the goods ordered and making the deposit of higher amount in advance. The second appraisement system has been introduced to enable quick clearances, as in most of the cases the goods declared in the bill of entry and those found on examination were generally found to tally. This is not one such case. 7. In the present case, only small quantity was found in the consignment and the said quantity was ....