9911796707
TMI Blog1995 (8) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against Order dated 22-1-1991 of Collector of Customs (Appeals), which upholds the order of Assistant Collector rejecting the refund of duty of Rs. 23,393/- (Rupees Twenty three thousand three hundred ninety three only). 2. Arguing for the appellants, the ld. Law Officer of the Appellants Company submitted that they had imported a consignment consisting of 1,16,584 Pieces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had been able to establish a prima facie case for the refund. He, therefore, set aside the impugned order with direction to the Assistant Collector to consider the claim for refund de novo in the light of evidence discussed in his order. The Assistant Collector, however, again rejected the claim on the ground that claim cannot be accepted only because the invoice mentions Pkgs. 2 and that too ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rved as under :- "The appellants have repeated the argument in the appeal and have sought to establish that the consignment consisted of 2 packages and only one package containing 41,584 pieces of discs was received. They have also stated that it is evident from the International House Airway Bill No. 906437, a photocopy of which they have furnished, that the consignment clearly consisted of two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, set aside the impugned order with direction to the Assistant Collector to consider the claim for refund de novo in the light of the totality of the evidence discussed above. The appeal is disposed of accordingly." 6. It is clear from this order that Collector had seen International House Airway Bill which indicated 2 cartons of a total chargeable weight of 483.18 kgs.; it is also clear th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... findings arrived at by Collector (Appeals). It is not contended before me that any revenue appeal has been filed against the Order of Collector (Appeals). The Collector (Appeals), against whose order, this appeal has been directed, has also not gone into this aspect in his order dated 22-1-1991. I, therefore, set aside the orders of the authorities below and remand the matter to the Assistant Col ..... X X X X Extracts X X X X X X X X Extracts X X X X
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