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TMI Blog1989 (2) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... age which had been detected prior to out-of-charge order and was established by survey and noted on Bill of Entry and the Calcutta Port Trust had been informed and all the documents had been produced before the original authority. Yet it was rejected by the Asstt. Collector as unsubstantiated. 3. The Ld. Counsel further stated that the learned Collector (Appeals) has also rejected their appeal without taking this basic fact into account. 3A. Heard the Ld. J.D.R. 4. The appeal is admitted for being heard on merits in view of the prima facie case made out by the Counsel. Both the sides are allowed to further proceed in the matter. 5. Shri Saha, the Ld. Counsel stated that in this case the shortage was detected at the time of Customs e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for 23 pieces found short). He would also like to mention that the Ld. Assistant Collector did not grant them any hearing although the Ld. Collector (Appeals) has heard them and then passed the order. 7. They would further state that they had informed the C.P.T. also as well as the Asst. Collector of Customs of the fact that their goods had not been recovered as yet. They have also filed an undertaking to the effect that in case the goods found short and recorded they will refund the amount. In view of the facts and circumstances, the Asst. Collector should have examined the case on merits and also allowed their claim. But the Ld. Asstt. Collector rejected it as unsubstantiated and the Ld. Collector (Appeals) also rejected their appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove facts and circumstances of the case. 11. I find that the submissions of the Ld. Counsel have a strong force. It has already been held in a number of cases that the Asstt. Collector is required to take into account all the relevant facts and circumstances of the case and then pass an appropriate order. It has also been observed repeatedly that minor procedural infractions of a technical nature should not come in the way of granting relief if a substantive compliance with law could be shown, as the amplitude of the Section 13 is very wide and requires the Asstt. Collector to satisfy himself and does not bind him to any particular procedure. 12. In view of the above position, the order of the Collector (Appeals) is set aside and the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
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