1986 (6) TMI 162

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..... o. S/49-62/80/Goa dated 6-10-1980 passed by the Collector of Customs (Appeals) Bombay, statutorily stood transferred to the Tribunal for being heard as an appeal. 2. The appellants claim for refund of duty on storage/loss was allowed in part by the Assistant Collector and on appeal, the Appellate Collector confirmed the order passed by the Assistant Collector holding that what had been granted .....

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..... osely scrutinize the case and satisfy itself that the claim is genuine, technical advice would also be sought. The claim for losses in excess of 1% can be rejected if in the considered opinion of the Customs House it cannot be considered to fall in the category of natural loss contemplated in the said section". 4. Though the quasi-judicial authority like the adjudicating authority is not bound b .....

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..... ree and that such losses upto 1% ought to be condoned. There is no such rule of thumb. Regard must be had to period of storage and seasonal climate. What Assistant Collector has condoned is more than reasonable. This appeal is hereby rejected . The Appellate Collector s order does not give a satisfactory reasons to reject the claim. The Appellate Collector did not hold that the loss claimed by the .....

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