9911796707
TMI Blog1996 (4) TMI 341X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is against the order of the CC (Appeals), Madras rejecting the appellants claim for refund in respect of the shortages found as a result of examination of the goods in the cargo at the behest of the Customs authorities. The learned CC (Appeals) has ruled against the appellants for the reason that the requirements of Public Notice 109/90 had not been complied with. The learned CC (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsement also was made by the customs authorities in regard to the missing contents. He pleaded that the learned CC (Appeals) has observed that examination of the goods was not done before the Customs authorities which is contrary to facts. He pleaded that there was total lack of application of mind by the ld. lower appellate authority and for this reason the impugned order is required to be se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the statute does not make refund contingent upon filing a police report. He pleaded that filing of a police complaint is only with a view to give assurance to the authorities in regard to pilferage. The absence of a police complaint cannot be fatal to the appellants claim. He pleaded that alternatively, their claim should be considered under Section 23 of the Customs Act, 1962. He pleaded that wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authorities. 4. We have considered the pleas made by both the sides. We observe that the appellants noticed that the packages were in damaged condition in the harbour and they had approached the authorities for examination of the goods. Shortages were noticed on examination and the AC was to be informed in this regard by the examining officers. For this reason, the appellants cannot be found fau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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