9911796707
TMI Blog2000 (10) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. [Order]. - The appellants imported consignments containing valve parts namely discharge valve reeds and suction valve reeds. These goods were cleared on payment of duty. The goods were taken to the importer's factory. When the cartons were opened, the goods were found to be less than the invoice quantity. The surveyors were called in. The survey report indicated shortage of 88,000 pieces of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliers. He held that the refund was not warranted under Section 23 of the Customs Act, 1962. Against this order, the present appeal has been filed. The arguments made by Shri Hidayatullah, Sr. Counsel appearing along with Shri A. Sheerazi were heard on 28-7-2000 and proceedings were adjourned to today. I have today heard Shri A. Sheerazi for the appellants and Smt. Reena Arya for the respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. In the present case, the assessee's claim for short shipment has been accepted by the suppliers in so far as it relates to discharge valve reeds. As regards suction valve reeds, the suppliers had denied the short shipment. The ld. counsel submits that these goods were also subsequently supplied by the suppliers free of cost. 4. As against the shortages of 90,000 pieces of discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave doubt in the number of pieces short shipped. I also find that in spite of the specific claim of correct supply of suction valve reeds by the suppliers, their subsequent shipment of 3,000 pieces without any charge does not make any commercial sense. 5. In the cited judgment, the Tribunal had held that in the extraordinary situation where the claim does not fall either under Section 13 or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. As I have said above and also on the basis of the Tribunal's cited judgment, in this extraoridinary situation, the degree of satisfaction has also to be extremely high and any lacuna therein will take away the benefit from the person concerned. It is in view of this situation the cited order gave the following caution in paragraph 6: "It would not be necessary for me to repeat that this d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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