1995 (8) TMI 194 - AT - Customs

Summary

Issues:
Refund of duty on imported goods due to shortage in received quantity.

Analysis:
The appeal was filed against the Collector of Customs (Appeals) order upholding the Assistant Collector's rejection of a refund of duty amounting to Rs. 23,393. The appellants had imported tungsten discs but only received 41,584 pieces out of 116,584. The initial refund application was rejected by the Assistant Collector, but the Collector (Appeals) set aside the order and directed a reconsideration. The Assistant Collector again rejected the claim, citing lack of concrete evidence beyond the invoice mentioning two packages. The appellant argued that the Assistant Collector exceeded the remand order's scope by demanding further evidence, relying on a previous case to support their contention.

The Department reiterated that the invoice alone was insufficient evidence and questioned whether the appellants had received any refund from the supplier. The Collector had previously noted discrepancies in the paperwork, including the International House Airway Bill and supplier's invoice, indicating two packages, one of which went missing. Despite the Collector's acceptance of the evidence, the Assistant Collector rejected the claim again, prompting the appeal. It was argued that the Assistant Collector should have followed the Collector's directions and considered the refund based on the existing evidence, rather than demanding additional proof. No revenue appeal had been filed against the Collector (Appeals) order, and the matter was remanded to the Assistant Collector for a reconsideration in line with the Collector's directions.

In conclusion, the Tribunal set aside the lower authorities' orders and remanded the case to the Assistant Collector for a strict reconsideration following the Collector (Appeals) directions from the previous order. The appeal was allowed by way of remand, emphasizing the need for the Assistant Collector to adhere to the evidence and findings established by the Collector in the initial remand order.