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TMI Blog1985 (10) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... t Collector, MCD, as unsubstantiated for non-production of triplicate Bill of Entry, Customs attested invoice and packing specification, BPT s LRC, Customs Examination Report and declaration. On appeal, the Appellate Collector did not go into the question of shortages. He considered the claim as if it was made in pursuance of Section 13 of the Customs Act. From the documents returned to the appellant along with the order of the Appellate Collector, it appears that the invoice, Bill of Entry, BPT certificate were produced before the Appellate Collector. 3. Shri Gokhale appearing for the appellant submitted that the consignment in question is a bulk cargo. There was a drought survey and the surveyors have reported that the ship s tank was w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t certificate and the outturn report was 280.620 M.T. The quantity manifested was 285 M.T. Duty was paid on 485 M.T. There was a loss of the quantity of 4.680 M.T. Under Section 23 of the Customs Act, prior to its amendment, the appellants could claim refund of proportionate duty for the goods lost or destroyed. Prior to the decision of the Delhi High Court in Sialkot Industrial Corporation s [1979 E.L.T. (J 329)] case the Custom Authorities were taking a view that the importers are not entitled to claim refund of duty in respect of shortages that occur subsequent to the out of charge order. In other words they were taking a view that the loss caused due to pilferage cannot be taken into consideration for the purpose of ordering refund of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot on the basis of any other documents. Finally, it is stated that before amendment of Section 23 of the Customs Act, 1962, there was no such proof of granting refund on shortages on the basis of BPT weighment certificate unless such weighment is carried out at any of the BPT weighbridge under the supervision of the Customs and before giving out of charge. 7. From the tenor of this letter it is clear that the Customs Authorities were not ordering refund of duty in respect of shortages on the basis of BPT weighment certificate unless the weighment takes place under the supervision of the Customs. When once it is stated that BPT gives direct delivery to the parties of the bulk cargo, it is not clear how the Customs could be associated in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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