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1984 (11) TMI 333

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..... perusing the records and upon hearing the arguments of Shri D. Ramachandran, Senior Department Representative for the appellant and upon hearing the arguments of Shri Ramanathan, Advocate for the respondent, the Tribunal makes the following Order : 3. The Assistant Collector of Customs, Madras, rejected a claim for refund of duty paid on shortages noticed at the time of survey on a finding that the order passing relevant goods out of Customs control was given on 25-11-1982 whereas the survey was conducted subsequently and the actual shortage recorded on 1-2-1983 subsequent to the order clearing the goods out of Customs control. The appellant went in appeal to the Collector of Customs (Appeals), Madras. The Collector held that weighment o .....

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..... ition that the weighment to be done in the presence of Customs at the time of delivery (vide mark X above) and the portion referred to as `X reads, Weighment to be done in the presence of Customs and re-inspection of the goods to be done at the time of delivery and report submitted to AC (Docks) daily by the concerned A.O. A perusal of the record of action on 26-11-1982, 27-11-1982, 29-11-1982, 1-12-1982, 2-12-1982, 7-12-1982, 9-12-1982, 10-12-1982 and 13-12-1982 would show that the goods were actually inspected on these dates at the time of weighment and the reports duly submitted to the Asstt. Collector (Docks). Thus, a provisional order for clearance was endorsed on the Bill of Entry on 25-11-1982; the important work of insp .....

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..... nd sufficient; but it would not be open to the officer to pass an order of clearance under the Section reserving himself the right to be satisfied on an important criterion such as the nature of the goods and their conformity with Import Trade Control Regulations. As rightly urged by the advocate for the respondent, dimensional requirement have to be satisfied before used steel scrap is allowed to be cleared as such. It was open for the Department to have satisfied itself by a superficial inspection that the goods are in conformity with the Import Trade Control Regulations, but this was not done. The Department commenced weighment after 25-11-1982 and in fact, inspected the goods as and when found necessary. The report of inspection was als .....

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