2004 (5) TMI 153

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....against the grant, by the lower appellate authority, of a refund of customs duty to the respondents. We have examined the records and heard ld. DR. 2. No representation for the respondents despite notice. 3. It appears from the records and submissions that the respondents had imported a consignment of cables in 1991 and cleared the same on payment of duty of customs, that after customs out-of-ch....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....le in respect of the goods found short in the importer's premises. The DR has relied on the decision in Uniferro International Ltd. v. Collector of Customs, Bombay reported in 1986 (26) E.L.T. 652 (T). On a perusal of the cited decision, we find that the instant case is squarely covered. There is no dispute of the fact that the shortage was found in the importer's premises, that is, after the impo....