1985 (1) TMI 200 - AT - Customs

Summary

Issues:
- Transfer of revision application to the Tribunal
- Rejection of refund claim on short landed goods
- Lack of representation for the appellant
- Contention regarding short landing evidence
- Examination of certificates by the Tribunal
- Determination of short landing and application of precedent

Transfer of revision application to the Tribunal:
The revision application against the Order-in-appeal was transferred to the Tribunal for consideration as an appeal, as per statutory provisions.

Rejection of refund claim on short landed goods:
The appellant's claim for refund of duty on short landed goods was dismissed by the authorities due to being time-barred, as the refund application was filed after six months from the duty payment.

Lack of representation for the appellant:
During the appeal hearing, no one appeared for the appellants, leading to the case being presented solely by the Respondent Collector.

Contention regarding short landing evidence:
The Respondent Collector argued that the evidence of short landing in the present case was not established, citing certificates issued by the Bombay Port Trust as proof.

Examination of certificates by the Tribunal:
The Tribunal examined the certificates provided, including a landing remark certificate and a short landing certificate, both dated the same day. The Tribunal found discrepancies in the certificates but ultimately relied on the short landing certificate issued by the custodian of the goods.

Determination of short landing and application of precedent:
After careful consideration of the evidence, the Tribunal concluded that the case involved short landing, applying the precedent set in a previous decision. As a result, the Tribunal allowed the appeal, overturned the lower authorities' orders, and directed the Customs authorities to provide relief to the appellants.