9911796707
TMI Blog2002 (7) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... r : Archana Wadhwa, Member (J)]. The appellants filed a bill of entry for home-consumption dated 8-9-99 for clearance of Dry Seal for the Gas Holder along with supported documents. The said bill of entry was assessed to Customs Import Duty on the basis of the documents and the duty was accordingly paid by the appellants. Thereafter, at the time of physical examination of the goods, it was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Customs Act, 1962 and also applied for relinquishment of the goods. The said refund claim of the duty paid by the appellants has been rejected by the authorities below, vide the impugned Orders which are appealed against before us. 2. We have heard Shri B.N. Chattopadhyay, learned Consultant for the appellants and Shri A.K. Pandit, learned JDR for the Revenue. It is seen that the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Bench, Bombay, has held that the importer is entitled to proportionate remission of duty in respect of the goods short-supplied even where the entire duty stands paid by him. To the similar effect, is the another decision of the Tribunal in the case of Hindustan Petroleum Corporation Ltd. v. Collector of Customs, Bombay reported in 1984 (18) E.L.T. 358 (Tribunal), laying down that remission of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that under Section 13, the importer is exonerated from paying the duty itself, but under Section 23(1), he could claim remission of duty already paid. Inasmuch as there is no dispute that the goods were found to be damaged and have not been cleared by the appellants, by applying the ratio of the above decision, we find no justification for denying the refund/remission of duty claimed by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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