TMI Blog2010 (6) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... s noticed only one variety of the mother board had landed and there was a short shipment of the entire quantity of the second variety of mother board - The authorities rejected their claim for refund on the ground that there was no examination of the goods and from the airway bill the number of packages is same as that mentioned in the Bill of Entry and as contended by the appellants - It is clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f mother boards viz., MB SA 509 003 and MB 4407.001. Bill of Entry was filed by the assessees for both types of mother boards and duty payable on them was paid. The airway bill and packing list covered only one variety namely MB SA 509 003. The goods in this case were not subject to examination and the assessees noticed only one variety of the mother board had landed and there was a short shipment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guishable as in those cases, the assessees were not in a position to produce any contemporaneous documents to establish short shipment, while in the present case, the importer has been able to produce contemporaneous documents to bring out the fact of short shipment. I, therefore, hold that the importer is entitled to refund on short shipped mother boards (mother board MB 4407.001), and set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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