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TMI Blog1985 (1) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... , Madras upheld the decision of the Assistant Collector vide No. C. 3/3489/1980, dated 10-3-1982. A revision application, was filed against the order of the Collector (Appeals) which stands transferred to the Tribunal to be heard as an appeal in terms of Section 131B of the Act. In the written memorandum of appeal, it is stated that physical clearance of the packages from the Port Trust s custody was done after conducting independent ship survey in the presence of Customs Officers and the goods was cleared physically out of the Customs charge after conducting survey vide Sections 13 and 23 of the Customs Act, 1962. 2. Before us Shri Ragunathan, the learned Advocate for the appellant referred to the decision of the West Regional Beach of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the time of enactment of Sections 13 and 23 - noted that one part of that story was not before Their Lordships of the Delhi High Court when they took a view in regard to Section 23(1) in the Sialkot Industrial Corporation, case; hence the Bench respectfully disagreed with the decision of that Court. The Finance Bill of 1983 amended Section 23(1) by insertion of the words otherwise than as a result of pilferage does not indicate the reasons that led to the amendment. Neither the statement of objections and reasons nor the note on clause throws any light on this aspect. There is no doubt that certain amount of controversy exist at that time as to the exact scope of Sections 13 and 23(1) of the Act. In the circumstances, it appears that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uity can be found, it becomes permissible to look at the later Acts not perhaps to construe the earlier statute, but to see the meaning which Parliament puts on the self-same phrase in a similar context, in case it throws any light on the matter. We would reiterate that view and hold that the later amendment of Section 23(1) does not make any difference ; the amendments are by way of clarification. 5. In coming to the decision that they did in the case of Hindustan Petroleum Ltd., the West Regional Bench was informed of an earlier decision of this Bench that Section 23(1) will not cover shortage by way of pilferage. Though in the normal course of work that Bench could have referred the matter to the President for resolving the conflic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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