9911796707
TMI Blog2008 (11) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... yoti Balasundaram, Vice-President]. The appellants herein have Foods Business Division at Bangalore for the manufacture and marketing of various goods viz., biscuits, ready-to-eat food, candy etc. They placed an order for supply of one Strayfield 100 KW RF (Food Making Machine) on M/s. Strayfield Ltd., UK for manufacture of biscuits; the supplier issued invoices for supply of the machine; du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and during inspection it was found that the 40 ft. container was empty and that the seal on the container did not match the number mentioned in the Packing List/Bill of Lading. The examination was conducted in the presence of the CHA, Executive of All Cargo CFS and the Preventive Officer of Customs. The appellants immediately informed through foreign supplier about the shortage and the suppliers c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal before the Tribunal. 2. We have heard both sides. The sole reason for dismissing the claim for refund/appeal against the assessment was that the examination carried out by a private surveyor cannot be accepted as it was not carried out before the Proper Officer. However, the department does not dispute that a Preventive Officer of Customs was present during the examination by the surv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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