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2009 (1) TMI 222 - AT - CustomsRefund of customs duty – short receipt of goods - appellants states that the crude palm oil was initially, through pipe line, un-loaded to the shore tank at Budge and from there, the same was carried by the tanker lorry to the factory at Belgharia. He states that the survey report was given by the government approved private surveyor and the shortages noticed have been subsequently counter-signed by the Central Excise authorities. Hence, the Customs duties relating to short receipt should be refunded to the appellants - held that - The Central Excise authorities have merely signed the survey report and there is no evidence that they were associated with the survey and in any case, through such certification, it is indicated that how much of the impugned goods have been received by the factory. The same is not, however, relevant for claiming refund of Customs duties which requires certification by Customs authorities while the goods were within Customs area under Customs control before out of charge was given by the Proper Officer of Customs – Refund not allowed.
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