2004 (5) TMI 153

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....eal filed by the department is 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 cu....

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....no refund of customs duty is admissible 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 importe....