1992 (3) TMI 92

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.... deciding this revision application on the basis of evidence available on record without fixing the same for hearing. 2. Briefly stated the facts of the case are that the applicants herein imported a consignment of 10 pallets of Asbestos Raw Grade through M.M.T.C. They paid duty on all the 10 pallets but B.P.T. delivered to them only 7 pallets. Therefore they filed a refund claim with the Custo....

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..... It is noted that the applicants while filing refund claim before Asstt. Collector (M.C.D.) were not sure about the grounds of refund. In Column No. 6 of Form 'A' they have written grounds of claim as short-landing/nondelivery/landed but missing/shortage etc. As the ground of refund was not specific, Asstt. Collector (M.C.D.) was right in asking for the documents stated in his letter dated 27-4-1....

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....ct short-landed. The order is, however, so worded that it could mean that eighteen documents were required. Government observe that all the documents stated in the impugned order-in-appeal are not relevant for settling the claim of the applicants. They had produced short-landing certificate and the triplicate bill of entry at appeal stage, and the packing list and customs attested invoice before A....