1985 (12) TMI 261 - AT - Customs

Summary

The Revision Application was transferred to the Tribunal as an appeal. The claim for refund of duty on shortlanded goods was rejected for lack of shortlanding certificate. Appellate Collector's order was irrelevant. Appellants produced BPT short landing certificate dated after the original order date. Appeal allowed, matter remanded to Assistant Collector for fresh consideration within three months.