1986 (1) TMI 238

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..... 82M dated 30-10-1982 passed by the Collector of Customs (Appeals) Bombay. 2. The appellant s claim for refund of duty on shortages was rejected by the Asstt. Collector, MCD as unsubstantiated for non-production of triplicate B/E in original. On appeal, the Collector (Appeals) rejected the appeal holding that the appellants have not produced any documentary evidence that the questioned shortage w .....

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..... ector vehemently opposed this appeal. He contended that the survey report and the weighment certificate produced by the appellant could not relate to the consignment in question. In support of his contention, Shri Pal referred to the B/E, invoice, survey report, packing list and Bombay Port Trust weighment certificate. Shri Pal pointed out that according to the invoice, goods were packed in round .....

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..... fore the arrival of the ship that the bags were torn and they required survey. Shri Pal urged even assuming that the appellants had knowledge about the torn condition of the bags it was not clear why the appellants did not associate the Customs at the time of survey and why Customs examination was not held. He, therefore, prayed that the appeal may be rejected. 6. Shri Deshpande in reply contend .....

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..... ed and weighed could only relate to goods covered by the invoice and the statement in the invoice and packing list that the goods were packed in drums must be a mistake. 7. I have carefully considered the submissions made on both sides. Though there is considerable force in the contention of Shri Deshpande, that the Collector (Appeals) considered the claim as if it fell under Section 13, when th .....

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..... al assessment. Unless there is final assessment, no refund is permissible. Shri Deshpande was unable to establish that there was final assessment or when that final assessment took place. On this ground alone, the refund application is liable to be rejected as premature. In view of the above, it is not necessary to go into the question as to whether the survey report and the weighment certificate .....

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