2010 (12) TMI 1128 - AT - Customs

Summary

Issues involved: Appeal against denial of refund claim of excess duty paid on short shipment of parts.

Issue 1: Inspection of short shipment not in presence of authorities
- Appellant imported capital goods, left out 2 boxes, later shipped with verification.
- Refund claim rejected due to lack of inspection in presence of authorities.
- Appellant argues inspection not necessary, cites precedent Commissioner of Customs v. Manipal Power Press.
- Revenue cites Guindy Machine Tools Ltd. case, claims short shipment after customs charge not valid.
- Tribunal refers to Board Circular allowing refund for excess duty paid, holds refund claim maintainable.

Issue 2: Challenge to assessment of original Bill of Entry
- Appellant's claim also rejected for not challenging assessment of Bill of Entry.
- Appellant relies on Board of Trustees of Port of Mormugao case.
- Revenue cites Priya Blue Industries Ltd. case, states refund not maintainable without challenging assessment.
- Tribunal finds appellant proved short supply, duty paid on short shipped goods, deems refund claim valid.
- Tribunal refers to Board Circular, holds refund claim maintainable.

Conclusion: Impugned order set aside, appeal allowed for refund claim with consequential relief.