9911796707
TMI Blog2001 (3) TMI 359X X X X Extracts X X X X X X X X Extracts X X X X ..... case, in brief, is that the appellant had imported 1000 kgs. of EPIKURON 135F (Lecithin) in 5 drums, vide B/E No. 243988, dated 28-10-1999 and in another 5 drums, vide B/E No. 235980, dated 7-9-1999 and assessed to duty on merits. But, while the goods were presented for examination, it was found that one of the drum was in a damaged condition and another completely empty. After examination of all packages and a joint survey with insurance surveyors, it was confirmed that contents in one drum had spilled out and in another drum there was spillage to an extent of 19 kgs. Subsequently the appellant filed refund claim for refund of duty of Rs. 87,555/- on the shortage of goods which was rejected by the Lower Authority on the ground that it was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the requirement of Customs in their letter dated 16-9-2000 till the passing of the order; that they filed vide their letter dated 19-7-2000, all the documents required by the Customs in their letter dated 10-7-2000; that subsequent to this, they also filed a letter dated 14-9-2000 with reference to the Customs letter dated 16-8-2000; that as such, the order has been passed without taking into account the documents filed by them; that the survey was done when the goods were still lying in the Customs Area, as per the permission granted by the D.C. (Docks); that the CBR form, duly signed by the Customs officers and the CHA, after the survey, clearly indicates the shortage; that at the time of taking delivery, this fact has also been mentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... presence of the Steamer Agent and as to why they issued the CBR Form if it was not complete. 9. In respect of Bill of Entry No. 235980 the examination report shows "survey conducted - one drum is empty and in other one spillage of 19 kgs." In respect of Bill of Entry No. 243988 the examination report shows "Opened and examined all the packages.... one drum 124 kgs. (which is damaged) there is room for missing content (short 92 kgs)". The out-of-charge order was given by the Customs obviously after seeing these examination reports. When the physical examination of the consignments by the Customs in the presence of the CHA has revealed the shortage and when the CBR Form has been duly signed by the officers concerned as well as the CHA, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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