TMI Blog1983 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... rder refund of duty of ₹ 12,417.55 on 91.235 MT of Muriate of Potash short-landed. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri M. Rajendran, employee of the appellants and upon hearing the arguments of Shri S. K. Choudhury, Senior Departmental Representative for the respondent, the Tribunal makes the following : 3. This petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Traffic Manager, New Mangalore Port, stating that the vessel discharged her cargo in full. He refused to accept the certificate from the same officer stating that 6453.400 MT of Muriate of Potash were cleared through the port. The Appellate Collector of Customs. Madras, rejected the appeal on substantially the same grounds. In the appeal before us, the same plea is pressed, namely that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntry was assessed and the duty due was collected on 27-1-1977. However, from 13-1-1977 onwards officers of Customs had been allowing clearance of bagged cargo in lorries as and when the bags were unloaded from the ship ; in these orders for clearance for home consumption the officers had indicated the weight of the goods cleared as that indicated in the weighment certificates of the day issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. 6. We have held in a number of cases that the quantity cleared from the Port Trust s custody cannot ipso facto be treated as evidence of the quantity landed into its custody. However, in this case as orders for clearance have been issued and that too only for a part of the consignment prior to the date of payment of duty, we have a situation where for the balance quantity there is in fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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