2003 (11) TMI 497

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..... of the Commissioner confirming the rejection by the Asstt. Commissioner of Customs, Ambernath Division, in the order impugned in the appeal, the claim for refund of Customs duty filed by the appellant. 2. The appellant is absent and unrepresented despite notice. The application filed by Mr. A.S. Sahota, Consultant, on behalf of the appellant addressed an objection raised by the registry that .....

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..... legible, as does the departmental representative and after reading them and the appeal and hearing the departmental representative I proceed to decide the appeal. 4. The appellant imported a consignment of prorax penta hydracin filed a Bill of Entry in May, 1992 to the Bombay Custom House for its constructive deposit in a warehouse and removal to the public bonded warehouse in Ambernath as requ .....

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..... a cause of loss and also to show that the goods had not been delivered to any other person. Her order having been confirmed by the Commissioner (Appeals), the matter is before the Tribunal. 5. The departmental representative raises a point that the Asstt. Commissioner at Ambernath did not have jurisdiction to decide on the refund claim because, the short delivery, if it indeed took place, happe .....

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..... nspection agency. In this report, it is stated that the total quantity that was handed over to the appellant between 26-5-1992 and 4-6-1992 comprised 1,449.74 tons. Neither the Asstt. Commissioner nor the Commissioner (Appeals) refer to the survey report and there is nothing to show that it was filed before them. A case is therefore not made out for considering the survey report by this Tribunal. .....

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..... he case of goods pilfered before an order for home consumption or warehousing has been made. Section 23 provide for a situation where remission of the goods which have been lost otherwise as a result of pilferage or destroyed neither of these section will be applicable. It has not been shown that the goods were not pilfered. Therefore the claim for refund has not been substantiated. 8. The appea .....

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