TaxTMI 
TaxTMI 
2002 (7) TMI 133
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....f Rs. 36,688.50 for short receipt of the imported goods, integrated circuits, cleared by them on the strength of B/E No. 61, dated 8-9-92. (b) The original authority rejected the claim initially on the ground that no documents were produced in support of the fact that the higher incidence of duty has not been passed on to any persons. Aggrieved by the rejection order, the importer filed an appeal before the Commissioner (Appeals) who ordered de novo proceedings on the strength of the survey report and other books of account produced by the importer in support of their claim. (c) In the de novo proceedings order-in-original was issued in favour of the importer and the amount for which refund was applied for has been ordered to be grant....
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.... any, assessed thereon and any charges payable under this Act in respect of the same. The order permitting clearance of the goods by the proper officer under Section 47 must be presumed to be after due adjudication, firstly with regard to the fact whether or not the import of the goods is prohibited by the Act, or any other law for the time being in force within the meaning of sub-section (33) of Section 2 and the proper officer was an adjudicating authority within the meaning of sub-section (1) thereof as also such an order is clearly an order of adjudication. It is nowhere stated that an order of adjudication must point out some infraction of law which brings the imported goods within the fold of 'prohibited goods' or that it should neces....
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....ption, acceptance of the refund application for the purpose of refund of duty assessed in the B/E is not permissible. If at all any discrepancies are to be made, it should be brought at the time of examination of the goods before final out of charge has been given under Section 47. Once goods have been cleared from the possession of the custodian after payment of duty and other charges, it is absolutely the responsibility of the importer to take care of the goods in his possession. If anything is noticed in shortage or pilferage it is to be borne by the importer himself. Apart from that the import of the questionable goods were imported by the party as an importer and they cease to be an importer within the meaning of sub-section (26) of Se....
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....t application by Revenue that the short receipt of the ICs was noticed by the importer after a period of around three months, while the same was in use at their factory and thereafter an application was filed cannot be accepted. Once, we find that the facts mentioned in an application are not substantiated and are found to be incorrect, the entire application needs to be rejected. (b) Remission of duty, on goods which are lost after landing but before clearance thereof, for reasons other than 'pilferage' can be granted under Section 23. In the case of second check Bill of Entries, this loss would be known only when the importers go to collect the goods after assessment and payment of duty, from the custodians and find that the packages a....