Home Case Index All Cases Customs Customs + AT Customs - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 834 - AT - CustomsRefund claim - according to appellant as there was short landing of goods, they had paid excess customs duty - refund rejected on the ground that the appellant has not established that the goods have short landed - Held that: - The Steamer Agent is responsible for the documents filed before the customs authorities - If the document is false, the department can issue notice or take necessary action against Steamer Agent for any false document filed before them. Even though these documents such as Annexure to the Statements of Facts and weighment certificate have been furnished before the department, as well as been subject of scrutiny at the time of adjudication, till date no action has been proposed or taken against the Steamer Agent - there is short landing of goods as stated in the weighment certificate dated 30.09.2010 - rejection of refund is unjustified - appeal allowed - decided in favor of appellant.
|