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TMI Blog1991 (1) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ce of the goods, they noticed a shortage in consignment and they took up the matter with the suppliers, who sent some of the goods short-shipped. When the appellants filed the refund claim it was rejected by the Asstt. Collector as unsubstantiated on the ground that requisite documents such as Bank Credit note, Suppliers' confirmation. Customs' examination report etc. were not furnished. The matter was taken in appeal before the Collector (Appeals), who, however, observed that this is a case of short shipment by the supplier covered by Section 12 of the Customs Act. In that view he set aside the order passed by the Asstt. Collector and remanded the case back to him for de novo consideration for calling for the bank credit note and affording ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in December, 1986. The refund claim has been filed earlier on the basis of some assumed shortage. In view of this, he rejected the appeal. The present appeal is against the aforesaid order. 3. Shri Pochkhanwalla, the ld. Advocate, on behalf of the appellants, contended that the item imported is a complete plant. Hence, the shortages could not be located immediately. However, while setting up, they noticed that there was some shortage and on that basis, they initially filed a refund claim for Rs. 13,86,243 in respect of apparently short shipped parts. The short shipment could not have been detected even on Customs examination, which is not done 100% and even the importers could not have noticed these shortages before clearance. Therea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have restricted the refund only to Rs. 1,14,460/- in respect of 3ÿitems, which were shipped in lieu of the short shipped items. They have paid the entire duty amount of Rs. 2.25 crores. Initially they filed the refund claim for Rs. 13 lakhs which was revised later to Rs. 3 lakhs and now they restricted the refund claim only to the 3 short shipped item for Rs. 1,14,460/-. Hence, their bona fides cannot be suspected. The suppliers' letter clearly indicate that they admitted the short shipment after a personal visit of their representative. Out of the 7 short shipped items admitted by them, 3 items have been received and cleared under the B/E. The suppliers have also admitted that, by mistake, they have indicated in the invoice that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a big plant and machinery, the exact short shipment could be noticed only on a proper survey by qualified engineers. In view of this, time lag, though considerable, should not be held against the appellants. As seen from the suppliers' confirmation letter and the Chartered Engineer's certificate, it is clear that the suppliers have accepted the short shipment of 7 items. All the same, they have shipped only 3 items. The mistake in declaring them as free replacement is also explained by the suppliers' letter and necessary correction has been issued. It is also found that the appellants now confine their claim only with regard to the 3 short shipped items, though it was for Rs. 3 lakhs, covering the other 4 items. It is an accepted legal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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