9911796707
TMI Blog1992 (5) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... iate duty and interest in the following background. 2. The appellants imported 26.250 mts of raw asbestos fibre grade 3 T-12 in the shape of 525 bags from Montreal which were transported from Bombay under Bond to the Customs Bonded Warehouse, Ballabgarh through railway wagons vide Railway Receipt Nos. B 224393 B-224349, dated 3/4th Feb. 83 respectively. On unloading 6 bags of 3 T 12 grade and 150 bags of SP-4T-30, 6D-3, 6D-5EX and 4-T5 grades were found to be in excess and the duty involvement worked out to Rs. 51,561.00. In response to the show cause notice, the importers contended that the Railways and Bombay Customs did not record the loading of excess bags alleged to have been received at Ballabgarh on 17-2-1983. They also submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original authority is fully justified in demanding duty before the clearance of the excess goods and hence this appeal. 3. We have heard Shri M. Chandrasekharan, Senior Advocate with Ms. Poonam Madan, learned Counsel and Shri Ashok Mehta, learned SDR and carefully considered the submissions. 4. We see great force in the submissions of the learned Senior Counsel that the Assistant Collector and the lower appellate authority have proceeded contrary to the findings of the Collector (Appeals) in his order dated 6-5-1987 and have not confined themselves to the guidelines issued by him. The Collector (Appeals) in his order dated 6-5-1987 observed that in view of the fact that both the railway wagons have been loaded according to maximum capa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid stocks is correct or not." 5. The Collector (Appeals) has further observed that in view of the fact that at least one of the wagons contained some quantity of fibre in excess of that contained in the shipping bill dated 26-1-1987 the evidence is required regarding the quantity loaded into the wagons which have been sealed by Bombay Customs. He has also held that if certain number of bags are certified by Bombay Customs House as loaded in wagons and sealed in their presence unless otherwise the seal is found tampered with, there cannot be a chance of extra loading of more bags than that certified by the Bombay Customs House and benefit of doubt ought therefore, to go to the appellants for the reasons mentioned in pre-para and in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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