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TMI Blog2009 (3) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. - Heard both sides. 2. These three Appeals are taken together as they involve a common issue. There are separate duty demands relating to the three separate Appeals. The individual amounts are small being Rs. 29,395/- (Rupees Twenty Nine Thousand Three Hundred and Ninety Five only), Rs. 30,862/- (Rupees Thirty Thousand Eight Hundred and Sixty Two only), Rs. 16,251/- (Rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the quantity received in the factory is partly on account of short landing and partly on account of transit loss. He states that no duty should be charged on the quantity short landed which is evident from the survey reports and the remaining shortage being less than the prescribed 1% for transit loss should also be condoned without demanding duty. 6. Heard Shri A.K. Sharma, learned Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms officials before out of charge is given from the Customs area (designated port area) by the proper officer of Customs. In such a case refund of duty paid becomes admissible to the importers and correspondingly a penal proceeding is initiated against the steamer agent for short landing the manifested goods. In this case there is no evidence to show that short landing was assessed and recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in Howrah seems unreasonable. Shri K.K. Banerjee, learned Advocate has argued that though the goods were steel melting scrap, still transit loss cannot be ruled out on account of some loss taking place at the time of loading, transport and unloading of the scrap. He also pleads that there can be always a difference on account of variation in the weighing scales. Considering the submissions in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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