9911796707
TMI Blog2005 (6) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... Both the appeals arise from common Order-in-appeal No. 22/2002, dated 25-1-2002 passed by the Commissioner (Appeals) rejecting the appellants claim for remission of duty claimed by the assessees in respect of OIO No. 98/97, dated 27-12-97 and OIO No. 99/97, dated 6-11-96. The adjudicating authority had confirmed duty demands of 44,496/- and 29,442/- under Section 45(3) of the Customs Act on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und condition and after due examination, the same was opened by the examiner in the presence of CHA and found the personal computer to be missing. The finding given by the authorities that this personal computer has been missing in the assessee s custody is totally wrong and is against the record and the examination report on the back of the BE. Learned SDR reiterated the findings. 2. On a caref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arising from OIA 99/97 is concerned, it is seen that the demand of Rs. 29,442/- has been raised on 45 numbers of automation electroplating parts. The assessee again submitted in this matter that the same was stolen/pilfered. Learned Counsel submitted that there was a hole in the packet and due to faulty forklift handling, the contents could have been spilled over on the ground. However, she submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uent date, the contents were reported lost/stolen/pilfered in appellants custody. The further finding of the lower authority that in terms of Section 45(3) of the Customs Act, it is the responsibility of the custodian to make good the customs duty involved on goods stolen/ lost/pilfered is a correct finding and the demand of Rs. 29,442.00 is confirmed by dismissing the appeal No. 128/2002. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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