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TMI Blog1997 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... lants had placed an order for supply of some valve spares on their foreign supplier by Order No. TT/IMP/809, dated 25-6-1993. As per the document received by them, the goods were despatched to their foreign supplier under Air Way Bill No. 217-8267 5773, dated 7-9-1993 and House Air Way Bill No. 1453963, dated 6-9-1993. The invoice covering the said goods was also received by them. On receipt of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, filed a refund claim with the Assistant Commissioner of Customs (Refund) for refund of duty of Rs. 1,24,966.00 despatched by them on the basis of the documents received from their foreign supplier on the ground that the goods have not actually come to Calcutta as per the Customs Appraisement. The said application was received by the Assistant Commissioner of Customs Authorities on 27-4-1994 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim under Section 27 of the Act was neither justified nor warranted. 4. In support of the above submissions, ld. Consultant relied upon the judgment of the Tribunal in the case of M/s. Tata Engineering & Locomotice Co. Ltd. v. Collector of Customs reported in 1963 ECR 1927D (CEGAT Cal) and in the case of M/s. Star Textile Engg. Works Ltd., Bombay reported in 1985 (22) E.L.T. 552 (T) = 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made by both sides. I find that the issue involved in the instant case is covered by the two Tribunal's decisions quoted by the ld. Consultant. It has been held in these cases that no limitation will apply to any advance deposit made towards duty on short landed goods as short landed cannot be held to be imported goods. In the instant case, the goods have not at all landed and as such no d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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