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TMI Blog2001 (9) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This appeal has been filed by M/s. CARE, Paradip, being aggrieved with the Order-in-Appeal No. Cal. Cus. 154/2001, dated 31-1-2001 in which the Commissioner (Appeals) has confirmed the demand of Customs duty amounting to Rs. 2,28,293/- in respect of Corn Soya Blend weighing 27,675 kg. valued at Rs. 4,56,586/- which was found short as per the End-Use Certificate. 2. Shri S.S. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cally not available does not figure out in the final pass out order and accordingly, no End-Use Certificate can be obtained for the missing quantity which are reconstituted loss. He also mentioned that CARE is allowed 1% of loss on the total quantity imported Vide Board s Letter F. No. 462/4183-Cus., dated 15-4-83. He, therefore, submitted that the Adjudicating Authority, in finding the shortage a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d-Use Certificate for 6,91,675 kgs. (human consumption) and 450 kgs. (cattle feed); that the less quantity is only 150 kgs. which is only 0.02% of the total quantity. The ld. Port Officer of M/s. CARE, thus, contended that the short landing quantity is not the real shortage and the order passed on that basis is to be set aside. He finally mentioned that the system of producing End-Use Certificate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) also which is apparent from the impugned order itself. If the quantity short landed is not taken into consideration, the shortage found is much below 1% which is allowed by the Central Government Vide F. No. 462/4/83-Cus. V dated 15-4-83. We agree with the Appellants that shortage in quantity has to be worked as a percentage of quantity of goods landed and not the quantity shown in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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