TMI Blog1983 (5) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... cted against the Order dated 23-12-1978 passed by the Appellate Collector of Customs, Calcutta in his Order No. 2830/1978 by which he confirmed the order passed by the Asstt. Collector of Customs M.C.D. rejecting the refund sought by the appellants on the ground of short-landing of certain items. 2. This claim of the appellants was rejected by the Asstt. Collector on the ground that it is time- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of which, there was no provision. It is against this order that the appellants went in revision before the Central Government which has come to us on transfer for disposal as if it were an appeal filed before us. 4. In the appeal it has been urged that on the day in question there was no duty paid despatch but only bonded movements from the particular tank. In accordance with normal procedu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal. He submitted that the stand of the department that the entire loss was an operational loss, was not correct. It was a transit loss and if it appeared to be other than transit loss, it was because the advised quantity was recorded on the basis of the tank wagon loaded quantity and not the storage tank discharged quantity. Appearing on behalf of the respondent, Shri A.K. Saha vehemently ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not depend upon the purpose of removal for bonded despatch or duty paid despatch. Be that as it may in the present case, we find that there is admittedly a difference of 7.684 K.L. of oil as ascertained by the dip readings taken in the storage tank and those taken in the tank wagons. Evidently, this shortage cannot be ascribed to transit loss because the transit was yet to take place. It canno ..... X X X X Extracts X X X X X X X X Extracts X X X X
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