2002 (2) TMI 265 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal of the importer, directing the authorities to reconsider the refund claim for short-shipped goods. The Tribunal emphasized that the claim cannot be denied solely because the goods had left Customs charge, and evidence of short-shipping must be considered. The matter was remanded for further review. (Case citation: 2002 (2) TMI 265 - CEGAT, Kolkata)