2002 (2) TMI 265

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....e short ground that the survey was not done in the Customs Area and the goods had already moved out of Customs charge on payment of duty. Accordingly, the authorities below have observed that the Refund Claim made by the importer on the basis of Survey Report done in their factory after clearance from the Customs control, is not admissible. 2. Shri B.N. Chattopadhyay, learned Consultant for the a....

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....plier, the foreign supplier has also agreed in respect of the short-shipped goods. In these circumstances, he prays that the authorities below should be directed to look into the evidences produced by the appellants as regards the short-receipt of the goods instead of rejecting the Refund Claim on the preliminary point. 3. After hearing Shri T.K. Kar, learned SDR for the Revenue, I agree with the....