1994 (12) TMI 240

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..... lve a common issue and therefore taken up together for disposal. 2. The issue involved in the appeal [relates] to short delivery of the goods to the appellants from the Port Trust. The learned lower authority has turned down the appellant s plea for refund under Section 23 of the Customs Act for the reason that the practice of the Customs House is to accept the survey report duly attested by the .....

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..... e has been non-application of mind on his part to the facts and the pleas urged before the learned lower authority and sought for setting aside the impugned order. 4. The learned SDR of the Department pleaded that in the absence of the survey report the authorities could not come to the conclusion in regard to the shortage of the goods. He has no specific plea to make in regard to the appellant .....

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..... of bulk cargo. The Madras Port Trust certificate is not countersigned by the Customs Officer at this end and it gives the weighment of scrap at Trust s lorry weighbridge, thereby the actual cleared quantity, is arrived at. It is not established that the manifested quantity has been landed. Further the practice prevailing in the Bombay Custom House is not binding on this Custom House. In the absen .....

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