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Claim for refund of duty amount due to shortage in imported consignment. Analysis: The appeal was against the rejection of the refund claim for duty amount due to shortage in the consignment. The appellants imported a crate, paid duty, and later found a shortage suspected to be due to pilferage. They filed a complaint with the police and informed the Customs authorities. The Assistant Collector rejected the claim citing lack of sufficient evidence. The Collector of Customs allowed the appeal for volume difference but rejected it for shortage. The Director of the appellant argued that the shortage was due to pilferage while the SDR contended there was no clear evidence of shortage post-landing. The key issue was whether the claim of pilferage was substantiated. The appellants did not inform the Customs authorities about the shortage before clearance but provided a police complaint and evidence of recovered stolen items. The Tribunal noted that while better evidence like a BPT certificate or survey before clearance would be ideal, other independent evidence can still prove pilferage. The evidence indicated pilferage post-landing but before clearance, as items seized by the police were found at the Docks. The authorities misdirected themselves by ignoring this evidence, leading to claim rejection. Regarding Sec. 13 of the Customs Act, it was argued that the claim could not be entertained as the appellants did not declare pilferage before clearance. However, the section does not explicitly require pre-clearance declaration. While it is advisable, strong evidence can justify a claim even without it. The argument that the claim should be rejected for not following Sec. 13 was deemed insufficient. The Tribunal clarified that the claim was lodged before the amendment excluding pilferage cases from Sec. 23 of the Customs Act. The issue of limitation was not raised as the provisional claim was made within six months. The authorities erred in not considering the evidence and should have entertained the refund claim. The appeal was allowed, directing the Assistant Collector to re-examine the claim and grant the appropriate refund amount.
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