9911796707
TMI Blog1983 (10) TMI 265X X X X Extracts X X X X X X X X Extracts X X X X ..... and upon hearing the arguments of Shri V. Aravamudhan, Advocate for the appellants and upon hearing the arguments of Shri V. Ramachandran, Senior Departmental Representative for the respondent, the Tribunal makes the following order : 3. A consignment of synthetic camphor powder weighing 14350 kgs. imported by the appellants was warehoused on 3-9-1979 in terms of Section 59 of the Act. On 12-8-1980 and 10-9-1980, two out of the three ex-bond Bills of Entry were presented for clearance of 400 cartons in all ex-bond for home consumption when the appellants noted thereon : the goods are coming under volatile clause and suffering shortage in every carton. So please give us ORIGINAL OPEN ORDER to note down the shortages (test weigh). And als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, as amended, issued under Section 70 of the Act, protest was recorded. When the protest came to be considered by the Asstt. Collector of Customs (Appraising Department), Madras, he rejected the claim for shortage in terms of Section 70 of the Act pointing out that camphor was not one of the goods declared as volatile by Central Government under that Section. An appeal against this order was rejected by the Collector of Customs (Appeals), Madras on substantially the same grounds. 4. Before us the learned Advocate for the appellant refers to Section 23(1) of the Act. Section 23(1) provides :- where it is shown to the satisfaction of the Assistant Collector of Customs that any imported goods have been lost or destroyed, at any time be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sumption if - (a) a bill of entry for home consumption in respect of such goods has been presented in the prescribed form (b) ................... and (c) an order for clearance of such goods for home consumption has been made by the proper officer. (emphasis supplied). From the above it is seen that the imported goods warehoused are cleared thereafter are cleared for home consumption only when they are taken out of the warehouse on the basis of an order for clearance made by the proper officer. Section 23 of the Act refers to remission of duty if goods have been lost any time before their clearance for home consumption. Thus it is clear that warehoused goods will also be covered by Section 23 of the Act. 6. We find further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of 0.6 kg. for each carton covered by the Bill of Entry No. C. 367, dated 17-8-1980 and 1 kg. per carton covered by Bill of Entry No. C561, dated 28-8-1980. Appeal No. 458/83 9. The issues involved in this case are identical to the ones dealt with in Appeal No. CD (MAS) 457/83, except that the number of cartons involved is 290; the date of examination was 13-10-1980 and the actual examination of the cartons was limited to six packages showing shortage as follows :- (1) 2 kg. (2) 1.5 kg. (3) 1.0 kg. (4) 1.5 kg. (5) 1.0 kg. (6) 1.5 kg. Following the decision in respect of Appeal No. 457/83, we order the remission of duty be granted at the rate of 1 kg. per carton in respect of the 290 cartons covered ..... X X X X Extracts X X X X X X X X Extracts X X X X
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