9911796707
TMI Blog1983 (7) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal memo which were confirmed by the Appellate Collector of Customs in his Order dated 14-1-1980. A prayer has been made by the Corporation in the written memo that they have paid only one set of fee as six orders of the Assistant Collector were disposed off by a single order of the Appellate Collector. However, they are prepared to pay extra fees as may be ordered. Taking up this plea in the appeal first, we find that we have already held that in the aforesaid circumstances, only one appeal to the Tribunal should suffice and therefore there is no need for payment of the extra fees as offered by the Corporation. We refer in this behalf to our Order in Appeal No. C.D.(T)(Bom.) No. 30/82 dated 28-2-1983 in the case of Unique Pharmaceutic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... um product resulted in gain of almost the same quantity as the loss noticed on final transfer of the same product. This instance has been cited to buttress the appellant s contention that the losses are due to natural causes. Shri Dafle has, therefore, prayed that the Corporation s appeal should be allowed. 2. Shri Krishan Kumar for the department has opposed the submissions. He has argued that the transfers of the petroleum products were permitted by the Assistant Collector of Customs on the applications of the appellants. The appellants had given a written undertaking to pay duty on the losses noticed on transfer. Accordingly, the Asstt. Collector, had correctly collected the amounts of duty on the losses. Therefore, there was no case f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m is valid. The goods in question have remained in the warehouse before the losses were noticed and this was before the removal of the goods for home consumption. Under Sec. 23, the Asstt. Collector of Customs has to be satisfied that the goods had been lost before their clearance for home consumption and in that case he has to give necessary remission of duty on the lost goods. There is no dispute or denial that the losses dealt with in the appeal were due to any other reasons except natural causes, as observed earlier. These losses are due to errors in gauging spillages, evaporations, etc. All these are natural factors and they would come within the purview of Sec. 23. Had it not been so, the Customs House would have taken action for cont ..... X X X X Extracts X X X X X X X X Extracts X X X X
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