TMI Blog1984 (6) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... a Ltd. The respondent is the Collector of Customs, Bombay. As common questions of facts and law are involved this common order. 4. The appellants imported 1 case of Stamping Paste which is the subject-matter of appeal No. 47/78. 5. The appellants imported 2 Pallets Polyacetal Moulding Powder which is the subject-matter of appeal No. 67/78. 6. The appellants entered two Bs/E and also paid Customs duty. Both the consignments landed and out of charge orders were also issued but they were found missing when they were in the custody of the Port Trust Authority. When the appellants could not get physical delivery they made separate applications for refund of the duty paid by them in respect of the two consignments. Their claims were reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms in respect of the imported goods and that the Port Trust authorities have lodged a complaint with the Jurisdictional Police on the assumption that the consignments were stolen. These complaints were also lodged in the year 1978. The appellants submitted that even though six years have elapsed the Port Trust authorities have not reported that the consignments were traced. The appellants for all practical purposes have lost the consignments. Therefore, they became entitled for refund of the duty paid. Shri J.M. Jain for the Respondent Collector in both the appeals however urged that the appellants have failed to produce proof that the theft or pilferage had taken place before the out of charge order was passed and as such no refund is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Section 23 (1) will be attracted if goods are lost when they were in the custody of the Port Trust and if theft or pilferage had taken place before actual delivery to the consignees. As a matter of fact, this Regional Bench has been consistently holding following the decision of the Delhi High Court that the expression lost or destroyed appearing in Section 23(1) is not used in any narrow or particular sense but in a broader sense and includes the loss or destruction caused by whatsoever reason. 9. As has been stated earlier, the evidence adduced in this case established that the loss took place when the goods were in the custody of the Port Trust authorities and as such the appellants could not take actual physical delivery. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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