1985 (6) TMI 132

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..... f India against the Order-in-Appeal bearing No. S/49-1395/81 M, dated 11-3-1982 passed by the Collector of Customs (Appeals), Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellant s claim for refund of duty on shortshipped goods was rejected by the Assistant Collector, MCD as unsubstantiated for non production of no charge invoice, customs attested i .....

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..... d the authorities below were unjustified in rejecting the claim. He urged that as the conditions of the case outwardly were good they did not seek any survey at the time of taking delivery of the goods. On the above facts Shri Mamoola prayed that the orders of the authorities below may be set aside and there may be an order for refund of the duty paid on the short shipped goods. 4. After hearing .....

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..... Section 22 of the Act, which sections enable the appellants to claim refund. In the absence of contemporaneous evidence or convincing circumstances it is hazardous to rely on the evidence such as subsequent supply of the alleged shortshipped goods by the suppliers for the purpose of ordering refund of duty. 6. In the above view of the matter, this appeal fails and the same is rejected. - - Ta .....

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