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TMI Blog2010 (9) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... 2-12-1990. Letter dated 20-7-1991 along with necessary documents subsequently submitted to MCD. This letter was found registered in the department, the earlier letter was received in the department on 7-6-1991 was not registered. Therefore the letter dated 20-7-1991 was treated as time-barred and the claim was registered by the Order-in-Original No. S 10(l)-77/91 MCD, dated 23-8-1994. 2.1 An appeal u/s 128 of the Customs Act, 1962 was filed before the Commissioner of Customs (Appeals), who allowed the same by his Order-in-Appeal No. Cal. Cus. 254/95, dated 19-5-1995 with specific direction to process the claim on the basis of ONGC's letter dated 7-6-1991. Though the Assistant Commissioner of Customs, MCD was judicially bound to implem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), Kolkata gave his decision by his Order-in-Appeal No. KOL/CUS/CKP/150/2007, dated 13-6-2007 in order to maintain judicial discipline and legal propriety and re-remanded the case to the lower authority for passing necessary order within 45 days from the date of receipt of the order. The AC, MCD again rejected the claim of ONGC admitted by the Commissioner (Appeals) vide his order-in-appeal dated 13-6-2007. 2.4 Perusal of the latest order-in-original No. 4/2007, dated 14-9-2007 will convince any person with reasonable mind that the AC of Customs, MCD has clearly failed to implement the order-in-appeal No. KOL/CUS/CKP/150/207, dated 13-6-2007. Judicial discipline demanded implementation dated 13-6-2007 or filing one appeal against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 30-7-2008 rejected the refund claim. 3. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 3.1 That on the facts and in the circumstances of the case ld. Commissioner of Customs (Appeals) erred in deciding the matter on merits and fails to consider facts on record. 3.2 That on the facts and in the circumstances of the case Commissioner of Customs (Appeals) arbitrarily rejected the legitimate claim of Rs. 1,21,822/- of the appellant. 3.3 That on the facts and in the circumstances of the case Commissioner of Customs (Appeals) denied the natural justice to the appellant. 3.4&ems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner (Appeals) who vide order-in-appeal dated 2-8-1995, held the refund claim filed within stipulated time vide letter dated 7-6-1991 and remanded the case to Assistant Commissioner of Customs (MCD) to decide on merit. The adjudicating authority vide order-in-original dated 28-2-2006 again rejected the refund claim on the ground that it was not made as per requirement of PN No. 230/86. Applicant again preferred appeal before Commissioner (Appeals) for the second time, who vide order-in-appeal dated 28-6-2006 expressed utmost displeasure for the delay as department kept the claim pending for as long as more than 10 years after the issue of order-in-appeal dated 2-8-1995. It was also pointed out that department failed to disclose an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 observed that in terms of P.No. 230-Cus., dated 13-5-1986 there should have been a joint survey to record the short-landing of goods and applicant should have got the shortages noted in the customs examination report on the reverse of duplicate and triplicate Bill of Entry which was not done. The adjudicating authority had admitted the non-availability of duplicate Bill of Entry. Since no joint survey was held, the applicant was required to make an application to Assistant Commissioner (Docks) in terms of said Public Notice for examination of goods in his presence for noting the shortages. Applicant could not produce copy of any such application. It indicates neither any such request was made by applicant nor any shortages were recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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