9911796707
TMI Blog1995 (8) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order of the Collector of Customs (Appeals), New Delhi, confirming the rejection of the refund claim of the appellant. 2. There was no one for the appellant nor a request for adjournment. Therefore, after hearing Shri K.K. Datta, JDR, the appeals are being decided on the basis of the submissions in the memorandum of appeal. 3. The appellant has filed a claim for refund of customs du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed is if the loss took place due to pilferage. In that case, however, the goods would be entitled to refund in terms of Section 13. It is clear from the letter dated 6-2-1990 of the International Airports Authority of India that the consignment was received by the IAAI in damaged/empty condition from the carrier. The IAAI has advised the appellant to take up the matter with the carrier. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al and, therefore, refund cannot be sanctioned is not sustainable in view of the provisions of Section 13 which provides that duty liability would arise if pilfered goods restored to the appellant. If the goods were traced by the appellant, they would be handed back to the IAAI from whose custody they were apparently stolen. In any event, there is no provision of law for withholding the refund on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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