2009 (1) TMI 222

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..... states that the survey report was given by the government approved private surveyor and the shortages noticed have been subsequently counter-signed by the Central Excise authorities. Hence, the Customs duties relating to short receipt should be refunded to the appellants - held that - The Central Excise authorities have merely signed the survey report and there is no evidence that they were associ .....

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..... e, 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 have been subsequently counter-signed by the Central Excise authorities. Hence, he states that the Customs duties relating to short receipt should be refun .....

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..... f 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 out of charge was given by the Proper Officer of Customs. As such, the claim of the appellants in the absence of certification by the Customs authori .....

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