1985 (1) TMI 158 - AT - Customs

Summary

Issues:
1. Transfer of revision application to the Tribunal for appeal.
2. Rejection of refund claim by the Appellate Collector.
3. Non-consideration of additional evidence by the Appellate Authority.
4. Discrepancies in the information provided by the appellants.
5. Reliance on the Bombay Port Trust certificate.
6. Verification of the shortlanded cases and original invoice.
7. Allegations of callous attitude by the appellants.
8. Remand of the matter for fresh consideration.

Analysis:

1. The revision application was transferred to the Tribunal for appeal as per statutory requirements from the Order-in-Appeal passed by the Appellate Collector of Customs, Bombay.

2. The appellants' claim for refund of duty on shortlanded goods was rejected due to lack of necessary documents and discrepancies in the information provided. The Appellate Collector found contradictions in the subsequent claims made by the appellants and the shortlanding certificate, highlighting the absence of a packing list showing contents and values.

3. The Appellate Authority did not consider additional evidence submitted by the appellants in their revision application, leading to a complaint regarding non-consideration of a letter dated 1-10-1981.

4. The appellants acknowledged a clerical error in mentioning the receipt of one case out of three specified in the Port Trust Certificate. They emphasized the correct version in their office copy and presented the original invoice indicating the value of each case separately.

5. The Bombay Port Trust certificate was deemed crucial as the custodian of goods in the customs area, with a statutory obligation to issue certificates. The Tribunal emphasized the importance of accepting the certificate unless there are valid reasons to reject it.

6. The Tribunal directed verification of the shortlanded cases and the original invoice, highlighting the need for Customs Authorities to confirm if any cases mentioned in the shortlanding certificate had been subsequently traced or delivered to the appellants.

7. Despite allegations of a callous attitude by the appellants in handling their remedies, the Tribunal emphasized that such behavior cannot be a sole ground to reject a legitimate claim.

8. The appeal was allowed, and the orders of the lower authorities were set aside, remanding the matter to the Assistant Collector for fresh consideration based on the observations made in the judgment. The appellants were instructed to produce the original invoice for the shortlanded cases, with Customs Authorities authorized to verify the status of the cases post the shortlanding certificate issuance.