1983 (2) TMI 305

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..... been received by transfer from the Central Government. It has been registered as an appeal. 2. One hundred and thirty-five cases of Grease Tsiatim-203 were imported from USSR. Bill of Lading No. 191 placed on the file indicates this. The goods were cleared at Bombay port under Bill of Entry No. 12 of 2nd August, 1974. Customs duty was duly paid by the appellant before the goods were released. .....

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..... uced. Ultimately, the appeal was dismissed by the Collector on 13th June, 1977. 4. The appellant still felt dis-satisfied with the decision and asked for refund of ₹ 22,734.79 on the ground that the Air Force was required to pay customs duty only on 47 cases and that for the remaining 88 cases, the duty should have been charged from the Naval authorities. 5. The representative of the .....

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..... What happened after the clearance was not the concern of the customs authorities. Their duty ended when the goods were cleared after the payment of customs duty. We do not find any infirmity in the orders of the officers below, especially when the appellant failed to produce the relevant documents. The withholding of the material documents i.e. the invoice for 88 cases raised a very strong presump .....

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