9911796707
TMI Blog1989 (1) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... erials at Bombay Port and transfer the goods under bond to their bonded warehouse at Pimpri, from where the goods are cleared on payment of duty on filing exbond bills of entry. In the case of one such import covering the manifested quantity of 49.275 kgs. of polyamide chips a shortage of 419.500 kgs. was noticed during the survey conducted at Bombay before the removal of the goods to Pimpri. All the same the entire quantity manifested was shown as removed and duty was paid at Pimpri. 3. Thereafter a refund claim was filed before the Asstt. Collector (MCD), Bombay Custom House seeking for refund of duty paid on the shortages. This claim has been filed within time. However, after a lapse of nearly Five months the Asstt. Collector (MCD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of the documents on 26-11-1983 he rejected the appellants' refund claim. They had, therefore, re-submitted the refund claim to the Asstt. Collector of Customs & Central Excise, Pune. The Asstt. Collector has not appreciated the fact that the claim was earlier presented well within the time before the Asstt. Collector (MCD), Bombay but reckoned the date of filing the refund claim only from the date on which he received it and rejected the claim on grounds of time bar. The Collector (Appeals) has not appreciated this fact. His observation that the appeal has not been filed against the order of the Asstt. Collector (MCD), Bombay, is also not tenable because in an another similar case, where the appellants had approached the Collector (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the available records, I observe that the Asstt. Collector (MCD) has taken his own time and rejected the claim as not falling within his jurisdiction. He could have returned the refund claim to the appellants for presentation before the appropriate authority. Hence, the appellants should have agitated the matter before the Collector (Appeals) by filing an appeal against that order. On this ground itself they would have got a specific direction from the Collector (Appeals) with regard to the presentation of the claim or transmission of the claim to the appropriate authority. This has not been done by the appellants. However, they, on their own, submitted another refund claim to the Asstt. Collector of Central Excise, Pune which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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