9911796707
TMI Blog1983 (4) TMI 269X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. ORDER Appeal under Section 129 of the Customs Act, 1962, praying that in the circumstances stated therein, the Tribunal will be pleased to order refund of customs duty amounting to ₹ 17,935.36 paid on survey shortages. 2. This appeal coming up for orders upon perusing the records and upon hearing the arguments of Shri R. Sashidharan, Advocate for the appellants and upon heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 13 of the Customs Act, 1962 would be applicable and not Section 23 ibid. 4. In the appeal before us it is urged that in the light of the decision of the Delhi High Court in the case of Sialkot Industrial Corporation v. Union of India in Writ No. 647 of 1968, losses would include pilferage. During the hearing it was urged that this decision is binding on us. We have already dealt with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d High Court in the case of J.D. Patel and another v. Union of India and others (1978 E.L.T. J 540) wherein His Lordship has referred to the practice of a High Court in following the interpretation of a statute; this issue has been covered by us in dealing with the reference to the case of Smt. Godavaridevi Saraf, in our order referred to above. 7. Reference was also made to the case of Precisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
