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TMI Blog2007 (1) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Appeals) Bangalore. The appellant filed BE for clearance of 169 un-ground rods of a specified category along with other items as the appellant had green channel facility. The goods were cleared on payment of appropriate duty without any examination of the goods. However, in the premises of the appellants, they found short supply of 100 un-ground rods. Since they had paid duty for entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not contested the shortage in quantity before taking possession of the same and admitting out of charge (2) The Tribunal in the case of Pratap Steel Ltd. v. Commissioner of Customs, Chennai reported in 2001 (135) E.L.T. 168 (Tri. - Che.) has held that once the goods are cleared out of customs charge no refund is available to the appellants. In the following decisions, similar view has been take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e there is evidence of correspondence with the supplier in which the supplier admitted that the goods were still lying with them and shipped the same free of cost, such an evidence is clinching in nature. Therefore refund claim is not deniable as examination of goods in custom house is not a hard and fast rule. 4. I have gone through the records of the case carefully. The main contention of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in trust on the category of green channel importers. When that is the case, there is no reason to distrust them and take a negative stand when they have produced documentary evidence for short receipt of goods. Earlier decisions of Tribunal cannot be taken as universal theorems to apply them blindly. Each case has to be decided on its facts and circumstances. The Commissioner. (Appeals) is right i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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