2002 (9) TMI 243 - AT - Customs

Summary

The Appellate Tribunal upheld the rejection of a refund claim for shortage in imported Turbo Generator components due to failure to detect the shortage before clearance. The Tribunal found that the importer should have re-examined the packages under customs supervision to reveal any short shipment before clearing the goods. The appeal was rejected as there was no convincing plea to dislodge the Commissioner's findings.