2004 (12) TMI 170

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....T)]. - The respondents imported Cobalt Metal Granules. Filed a Bill of Entry No. 3524 dated 9-2-96 for clearance of the said goods on second check basis. On examination of the cargo, total weight of 441 kgs was found short and a survey was held in presence of Shed Superintendent and Bill of Entry was forwarded in terms of Standing Order No. 7191, dated 29-2-96 to the Custom House for further actio....

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....on that there was no evidence that the lids of the drums were open or and the fact of the contents being taken out and therefore he concluded that it was not proved beyond reasonable doubts, that 'pilferage' had taken place. He concluded that the importer had not protested against the delivery of much lower quantity but had opted to acknowledge the delivery in full and therefore the mystery of the....

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....pilferage would be established by Customs Survey Report wherein the Port Trust Shed Superintendent was one of the signatories. (ii)    The Port Trust Landing Report certifies that the consignment landed was not broken/with missing seal and that would indicate that the entire quantity of the goods was landed and that this would indicate that the goods were landed with seals intact....

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....plier and claim will be made to reduce the quantity by the importer as it is an offence under FERA to remit Foreign Exchange without actual supply of goods. As there was no such claim from the importer and pilferage was established by the joint survey of Customs. Insurance and MPT Shed Supdt., there is no justification for MPT's changed stand when the demand is raised for the pilfered goods. It is....