2000 (2) TMI 171 - AT - Customs

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Disallowance of refund claims due to shortage in goods delivered.
3. Rejection of appeal based on Customs Act provisions.
4. Consideration of evidence and legal precedents in the case.

Condonation of Delay:
The appellant filed a COD application seeking condonation of a two-day delay in filing the appeal, which was granted by the Tribunal due to the marginal nature of the delay.

Shortage in Goods Delivered:
The appeals concerned duty paid on goods imported based on quantities in invoices and Bill of Entry, later found to be less upon delivery by the Port Trust. Refund claims were disallowed by lower authorities, leading to the appeals.

Rejection of Appeal:
The rejection of the appeal was based on the failure of the appellants to raise the issue of short quantity with Customs Authorities before taking delivery. The Customs clearance was granted without evidence of pilferage or loss, making the appellants ineligible for a refund under the Customs Act.

Consideration of Evidence and Precedents:
The Tribunal considered legal precedents, including a Supreme Court case, to support the decision that without Customs authorities being satisfied of the loss or damage before clearance, no refund could be granted. The rejection of the revision application by the Government of India further reinforced the dismissal of the appeals.

In conclusion, the appeals were dismissed as the Assistant Commissioner of Customs was not satisfied with the appellants' claims under the Customs Act, and legal precedents supported the decision that no refund could be granted after goods crossed the Customs barrier without evidence of loss or damage.