1985 (6) TMI 134

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..... Govt. of India against the Order-in-Appeal bearing No. S/49-1139/81M dated 13.1.82 passed by the Appellate Collector of Customs, Bombay statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellant s claim for refund of duty on shortlanded goods was rejected by the Asstt. Collector MCD as unsubstantiated for non-production of BPT shortlanding certificate and packin .....

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..... not referred to Section 23(1) of the Customs Act. He could not have also referred to that section as there was no claim by the appellants under that Section. It is rather strange that the Appellate Collector should consider the claim of the appellants as one falling under Section 23(1). Apparently, the Appellate Collector was interested in disposal rather than doing justice to the parties. This i .....

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..... duction of the BPT shortlanding certificate is condoned. Having regard to the shortlanding certificate and the invoice produced by the appellant, normally there should be no objection to grant refund but then the proper authority to consider the refund claim is the Asstt. Collector MCD. He has to be satisfied about the claim. I, therefore, allow this appeal, set aside the orders passed by the auth .....

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