2000 (2) TMI 171

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....get the appeal No. C/798/91 considered by the Tribunal, the appellant have filed COD application No. C/COD/613/99 seeking condonation of delay of two days in filing the appeal. Since the delay is marginal being only of two days, the same is condoned. 2. Apart from this appeal, Appeal Nos. C/100-102/92 of the same appellants are concerned with identical matters. Therefore, these four appeals are....

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....ted above and Order-in-Appeal No. 1588-1630/90, dated 27-8-1990 which is impugned in Appeal Nos. C/100-102/92. 4. When the case was called, none appeared for the appellants despite repeated notices, therefore, we are considering the matter as per records and after hearing the learned DR Sri S. Sudarsan. 5. Learned DR submits that the Order-in-Appeal, dated 27-8-1990 gives detailed findings i....

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....e, therefore, reiterates the said findings of the learned Commissioner (Appeals) and prays that there is no merit in these appeals and the same should be rejected. 3. We have carefully considered these submissions and records of the case. We find that before taking delivery of the goods imported, the appellants had not raised the issue of short quantity being available for delivery by the Port ....

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....ers Federation v. CCE as reported in 1991 (55) E.L.T. 5 (S.C.) wherein it was held that since the damage to goods was not proved to the satisfaction of the Customs Officers before the Customs clearance of the goods, refund of proportionate Customs duty was not admissible. Though in that case, the Hon'ble Supreme Court had considered the issue in terms of Sections 22 and 27 of the Customs Act, the ....