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Claim for refund of duty based on short landing of imported goods. Interpretation of provisions of sub-section (1) of Section 23 of the Act regarding remission of duty on lost or destroyed goods. Analysis: The case involved a dispute over a claim for refund of duty by an importer, M/s. Malhotra Steels (Bombay) Ltd., for a consignment of ferrous melting scrap. The importer claimed it had not received a certain quantity of scrap for which duty had been paid, supported by weighment certificates issued by customs officers during clearance. The Assistant Collector rejected the claim, stating that the certificates were not sufficient evidence for a refund as they were issued only for ascertaining the quantity of goods received and obtaining end-use certificates. The Assistant Collector found the provisions of sub-section (1) of Section 23 of the Act, which allows remission of duty on lost or destroyed goods, did not apply in this case. The Commissioner (Appeals) upheld the rejection, leading to the matter being brought before the Tribunal. The appellant's representative argued that the difference between the manifested quantity and the actual received quantity indicated loss or destruction of goods at the port, invoking the application of sub-section (1) of Section 23. The Tribunal considered the weighment certificates issued by customs officers as crucial evidence, despite their limitations, in determining the quantity of scrap actually received by the appellant. However, the Tribunal analyzed the requirements for the application of sub-section (1) of Section 23, emphasizing that the loss or destruction must occur before clearance for home consumption and not as a result of pilferage. The Tribunal concluded that the requirements for applying sub-section (1) of Section 23 were not met in this case. It noted that the shortage of goods could not definitively be attributed to loss before clearance for home consumption or to reasons other than pilferage. The Tribunal distinguished previous decisions cited by the appellant, emphasizing the necessity for goods to be lost or destroyed without pilferage for remission of duty under the Act. Ultimately, the Tribunal found that the claim for refund had been correctly rejected, upholding the impugned order and dismissing the appeal.
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