1999 (12) TMI 317 - AT - Customs

Summary

Issues:
1. Appeal against Order-in-Appeal accepting importer's plea of non-received spares.
2. Contention of lack of evidence by importer and absence of Customs Officers during examination.
3. Tribunal's judgment in Uniferro International Ltd. case.
4. Arguments by both parties regarding evidence and applicability of case-law.
5. Commissioner (Appeals) decision based on documentary evidence scrutiny.
6. Justification of Commissioner (Appeals) order and rejection of appeal.

Analysis:
1. The appeal was filed against an Order-in-Appeal accepting the importer's plea that a consignment of spares for a slag furnace was not received at all and imported. The Commissioner (Appeals) accepted the plea based on sufficient documentary evidence establishing non-import of specific items from the consignment.

2. The Revenue contended that the importer failed to provide conclusive evidence of non-receipt of packages and that examination of goods should have been in the presence of Customs Officers. The Tribunal referred to the Uniferro International Ltd. case, emphasizing the practice of not accepting claims of short shipment once goods are cleared from customs charge.

3. The arguments presented by both parties revolved around the sufficiency of evidence and the relevance of the Uniferro International Ltd. case. The importer relied on correspondence with the supplier admitting the missed items and subsequent shipment, while the Revenue stressed the necessity of Customs Officers' presence during examination.

4. The representative of respondents highlighted the distinction between the current case and the Uniferro International Ltd. case, emphasizing the presence of foreign supplier confirmation letters as crucial evidence. The rejection of the claim in the cited case was attributed to the lack of such documentation.

5. The Commissioner (Appeals) decision was based on a thorough examination of all necessary documents, leading to the acceptance of the importer's claim. The presiding judge noted the distinction between the present case and the Uniferro International Ltd. case, emphasizing the acceptability of evidence and proper scrutiny by the Commissioner (Appeals).

6. The judge concluded that the Commissioner (Appeals) decision was legally justified, as there was sufficient evidence, including correspondence with the supplier, supporting the non-import of specific items. The lack of further clinching evidence requirement was noted, and the rejection of the appeal was based on the acceptability of the evidence and the circumstances of the case. The appeal was ultimately rejected.