2009 (1) TMI 222

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..... d both sides. Shri B. N. Chattopadhyay, ld. Consultant appearing for the appellants states that the impugned crude palm oil was initially, through pipe line, un-loaded to the shore tank at Budge Budge and from there, the same was carried by the tanker lorry to the factory at Belgharia. He states that the survey report was given by the government approved private surveyor and the shortages noticed .....

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..... eport and there is no evidence that they were associated with the survey and in any case, through such certification, it is indicated that how much of the impugned goods have been received by the factory. The same is not, however, relevant for claiming refund of Customs duties which requires certification by Customs authorities while the goods were within Customs area under Customs control before .....

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