Home Case Index All Cases Customs Customs + AT Customs - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1507 - AT - CustomsConcessional rate of duty - N/N. 16/2000-Cus dated 01.03.2000 as amended - It emerged that there was short receipt of the imported goods and hence a case was made out against the respondents that such short received quantities were not used for the intended purpose - Held that: - the total shortage of 325.491 MTS spread over five years, amount to only 1.5 % of total imported quantity. In fact if we are take into consideration only the transit loss of 123.904 MTS arrived in the at earlier paragraph, the loss would be only 0.57%. We are of the considered view, that such negligible loss percentages, that too over a five year period, are well within acceptable limits. If the department makes an allegation that a portion of the imported goods have not been used for the intended purpose, it will also have to establish that allegation and adduce proof that the goods constituting the short fall were clandestinely removed, or sold or transferred in any other manner in violation of the conditions of the import. This is a sine qua non. In the absence of any such proof or evidence the allegation of the department will have no legs to stand on. Appeal dismissed - decided against Revenue.
|