2005 (6) TMI 468

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..... y the Revenue against Order-in-Appeal dated 12-11-1993 passed by the Collector of Customs (Appeals), Custom House, Chennai. The short point is the respondent by Bill of Entry No. 002598 dated 22-1-1991 cleared certain items on payment of duty. Later, on examination at their premises, it was found that a particular item was short shipped. A communication from the foreign supplier was also received .....

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..... of the Customs Act. 2. Heard ld. JDR Shri C. Mani on behalf of the appellant and none represented the respondents despite notice. 3. After going through the records of the case, we are convinced that the foreign supplier had short shipped the impugned goods and the respondents had already paid duty on the goods short shipped. Hence there is a clear case of excess payment and the respondents a .....

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