9911796707
TMI Blog1986 (8) TMI 243X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (J)]. - This appeal arises out of and is directed against the Order bearing No. S/49-407/82M dated 8-6-1983 passed by the Collector of Customs (Appeals), Bombay. 2. It appears that the appellants imported 12 drums and cleared 9 drums. Bombay Port Trust issued shortlanding certificate in respect of one drum. Two drums were not traced and a missing certificate was also issued by the BPT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Collector. 3. Shri Bhatt appearing for the appellants submitted that there is a certificate issued by the BPT with regard to the shortage. This certificate was issued by reason of a joint survey and that BPT was a party to the survey. He further submitted that there was a complaint to the Yellow Gate Police Station and thereafter the BPT issued a certificate stating that two drums are missing. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not rejected the appellant s claim. He only stated that the matter is still under consideration. The appellants ought to have pursued the matter with the Asstt. Collector instead of approaching the Appellate Tribunal. It is open to the appellants to pursue that matter. 6. As regards the shortage, it is undisputed that the joint survey took place before the physical clearance of the goods and whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
