9911796707
TMI Blog1985 (1) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government of India against Order-in-appeal bearing No. S/49-1702/81M, dated 5-11-1981 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 short landed goods was rejected by the Assistant Collector as well as by the Appellate Collector as barred by time, in that, the ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As there are several other similar marked consignments manifested in the same IGM of the subject vessel. Therefore the above packages cannot be specifically assigned to the item under reference. 5. I have considered the submissions made by Shri Gidwani and perused the records of the case. In appeal 165/80 and earlier appeals this Bench had held that provisions of Section 27(1) are not applicab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Shri Gidwani though bears the same date is not styled as short landing certificate. It is landing remark certificate. Just because both the certificates bear the same date one cannot doubt about the short landing. Under Section 45 of the Customs Act, the custodian is required to keep a record of the goods received and send a copy thereof to the proper officer. There is no dispute that the B.P.T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Assistant Manager issued landing certificate there was further verification at the Deputy Manager s level. The Deputy Manager must have been satisfied as to the short landing or else one cannot expect him to issue short landing certificate. 6. I am satisfied that this is a case of short landing and therefore the ratio of the decision in the Star Textile case applies. Accordingly, I allow this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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