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TMI Blog2014 (2) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... f charge was given without presenting or bringing any evidence on record is not sustainable - Board's Circular No. 58/96-Cus has clarified that when pilferage was found during the course of examination before the charge was given, the assessee is entitled for refund claim of duty paid on shortage of the goods. Therefore, the appellants are entitled for refund claim. - the appellants have paid exce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing a Bill of Entry. The Bill of Entry was assessed on 21.03.2006 and 24.03.2006. Thereafter, on examination on the imported goods, it was found there were only 104 drums and 96 drums of 50 kgs each were found missing. Therefore, a FIR was lodged with the Police on 25.03.2006. On 01.04.2006, an investigation was taken place by the customs authorities along with the CHA of the appellant, and Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order the appellant is before me. 3. Heard both sides. 4. Shri J.C. Patel, learned Advocate appearing for the appellant submits that they are not challenging the assessment of Bill of Entry etc. as there is no dispute. They filed the refund claim only for the excess duty paid by them on the goods which were not actually received before given out of charge. Therefore, as per the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given on 28.04.2006. The same cannot be disputed. The claim that the pilferage was found after out of charge was given without presenting or bringing any evidence on record is not sustainable. Therefore, the contention of the learned A.R. that the pilferage was found after out of charge was given is not sustainable. Therefore, the contention of the learned A.R. that the pilferage was found after o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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