2006 (12) TMI 427

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nt. Shri C. Lama, JDR, for the Respondent. [Order]. -   Heard both sides. 2. The question involved in the present appeal is that whether importer is liable for payment of duty on the shortage of the goods while they were in the custody of Central Warehousing Corporation (CWC), a public bonded warehouse. The importer herein has imported 300.890 MT of Di-Isobutylene in the month of May .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ct of shortage goods only. Both the authorities below have given concurrent findings about the liability of importer regarding payment of duty. 3. Ld. Counsel for the appellants relied upon the decision of the CESTAT, Mumbai in the case of Essar Oil Ltd. v. Commissioner of Customs (Prev.), Jamnagar, 2006 (197) E.L.T. 450 (Tri.-Mumbai). In para 8 of the judgment it is held that provisions of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... including clause B of Section 72 are applicable to the instant case. 4. Having convinced about the fact that the shortage goods were not accounted for properly by the custodian i.e. CWC, the applicability of Sec. 72 of Customs Act, to such a situation is in doubtful existence. This can be debated at length by considering all the facts and circumstances of the case at the time of disposal of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X