1994 (12) TMI 225

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..... spondents. [Order]. -  This Reference Application is filed against the Order of the Tribunal dated 1-9-1994 by the Department. Shri B.B. Sarkar, learned Junior Departmental Representative submitted that in the impugned order the Tribunal has purported to give relief to the respondents in terms of Section 23 of the Customs Act, 1962 (the Act for short), which is factually incorrect and which .....

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..... . Shri Sarkar contended that the ratio of the decision is not applicable since that dealt with evaporation loss in respect of petroleum products imported. The learned J.D.R. urged that in the present case, the Department initiated proceedings on grounds of short-levy in terms of Section 28 of the Act on the ground that the quantity shown in the manifest was not correct. The learned J.D.R. further .....

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..... ave considered the submissions made before me. In my view, the point urged by Shri Sarkar, learned J.D.R. is well taken in law. Section 23 of the Act will be applicable only in respect of loss or destruction of goods imported at any time before clearance for home consumption. In the present case, it is not the case of the respondents that the quantity imported by them was either lost or destroyed. .....

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