1991 (1) TMI 176

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....ed as per the survey report dated 11-1-1984. For short-landed quantity they filed a refund claim with the Assistant Collector of Customs, Manifest Clearance Department, which was rejected as unsubstantiated as they failed to produce short-landing certificate and certificate from the steamer agents accepting their claim for short-landed goods. Aggrieved by the said order, they went in appeal before....

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....sion application. He emphasised that the survey report of M/s. General Inspection and Survey Company (India) Pvt. Ltd. is a contemporaneous document which clearly shows that there was short-landing of one MT of Coal Tar Pitch; though there is no short-landing certificate issued by the Port Trust Authorities, the said survey report should have been taken into consideration for granting refund to th....