9911796707
TMI Blog2001 (1) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... the weighment slip issued by the Port Trust, Tuticorin was rightly accepted by the Commissioner (Appeals) for grant of refund in respect of duty of remission claimed by the respondents under Section 23 of the Customs Act. The Commissioner (Appeals) after due verification of all the material on record accepted the Port Trust certificate, certifying that certain quantity of imported goods have not been cleared by the appellants for home consumption as they were lost, pilfered or destroyed. He has also noted that those lost, pilfered or destroyed goods have not gone into home consumption and duty is to be remitted or if already paid to be refunded. He has also noted that question of unjust enrichment will not arise in as much as there is no o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, in view of the special system of labour organization in the port under Tuticorin stevedores association management which is a private body. 5. Ld. DR points out that AC was justified in rejecting the evidence of shortage certificate issued by the Port Trust, Tuticorin. He submits that Section 23 of the Act clearly indicates that evidence has to be the satisfaction of the AC thereby clearly implying that the AC or his staff has to be associated with the weighment and know about the shortage of landed goods. Therefore, the order of Commissioner (Appeals) accepting the Tuticorin certificate is not proper as per law. 6. On the other hand, ld. Advocate, Shri T. Ramesh appearing for the respondents submits that the issue is no long ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ied the ratios of the judgment of earlier judgments and hence there is nothing remaining now to further add to the law laid down and hence revenue appeals are required to be rejected. 7. On consideration of the submissions and examining all the judgments, we notice that the Tribunal in the case of Sonal Vyapar Ltd (supra) clearly held that the certificate issued by the Madras Port Trust indicating the short supply is required to be accepted granting remission of duty under Section 23 of the Act. The same was followed in East Coast Steels Ltd. (supra). The matter was further agitated by the Revenue in the case of Brindavan Alloys Ltd. (supra) wherein again the Bench comprising of the Hon'ble President and Member (T) re-examined the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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