2006 (9) TMI 387

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..... Order per : Jyoti Balasundaram, Vice-President]. - The above appeal arises out of the order of the Commissioner of Central Excise & Customs (Appeals), Ahmedabad who has upheld the order of the Deputy Commissioner of Customs demanding customs duty of Rs. 67,10,176/- on 13,609 litres of undenatured alcohol found short compared to the actual quantity unloaded at the port of discharge i.e., Kandla P .....

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..... ll be liable to pay duty on the pilfered goods. Further since the port authorities informed the customs regarding the pilferage of the goods only after November, 1995 and physical re-weighment was carried out on 30-3-1999 there is no substance in the appellants submission that pilferage might have taken place before 1-9-1995 i.e., the date of insertion of clause (3) to Section 45 of the Customs Ac .....

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