TMI Blog1994 (3) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order]. There is a delay of about 20 days in filing the Reference Application and it is reported that on account of consultation with the higher authorities, the delay has occurred. 2 After hearing both the sides, I condone the delay. 3 The Reference Application is against the Order of this Bench bearing No. 180/93-WRB, dt. 3-2-1993. In the said order, the issue for con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, as regards the balance of 1.400 M.Tons exist, it was held by this Bench that this quantity is admittedly a case of loss in transit after clearance from the Customs area and hence this quantity has to be duly accounted for since there is a possibility of diversion of this quantity. Hence demand was confirmed only to the extent of duty as leviable on the aforesaid quantity of 1.400 M.Tons. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raise the demand denying notification benefit for the quantity not accounted for in the end use certificate as stipulated but for which the bond has been furnished without going into the merits of the case. I find from the above, no question of law has been framed. However, in fairness to the Collector, I have to presume that the Collector seeks for raising a point of law whether the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty to account for this quantity even in terms of the bond executed cannot be fastened on the importers overlooking the provision of Section 23 of the Customs Act. Since the statutory provisions are clear and the short delivery has been established on appreciation of evidences on factual position, there is no question of law arising from the order of this Bench. Hence the Reference Application is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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