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TMI Blog2013 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... s an appeal against the Order-in-Appeal No. 40/2008 dated 04.3.2008, passed by the Commissioner of Customs (Appeals), Bangalore. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: (a) The appellants imported a consignment of 'heat detectors' and filed Bill of Entry No. 236380 dated 30.8.2006. The declared quantity was 1000 units of heat detectors valued at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (f) The importer filed the claim in proper format along with relevant documents on 28.7.2007. (g) The original authority rejected their refund claim as hit by limitation by treating 27.8.2007 as the date of filing the refund claim. (h) The Commissioner upheld the order of the original authority. 4. The learned advocate narrating the above events submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd reasoning of the Commissioner (Appeals). She submits that the refund applications are required to be filed along with relevant documents in proper format as prescribed under Customs Refund Application (Regulation 1995). Since such refund claim has been filed only after the expiry of six months, the claim was clearly time barred. Relying on a decision of the Tribunal in the case of Collector of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to examination. In that scenario, examination of the documents reveal that the Delivery order No. 1196 accompanying the invoice No.1986 dated 17.8.2006 indicates the weight of goods at 18 Kgs which corresponds to the weight indicated in the Airway bill and Cargo Arrival Notice. 8. Since there was a shortage of almost 90% of the total quantity of goods as has been confirmed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iar facts and circumstances, the CHA who has been duly authorised by the importer has sought for refund vide letter dated 6.9.2006. This fact is not in dispute. Undoubtedly, the relevant documents have not been produced along with the claim dated 6.9.2006 and the refund claim was not in the proper format. Nevertheless, in the facts of the present case, it would be in the interest of justice to tre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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