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TMI Blog1991 (4) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... reiterated the submissions made in the revision application. As there was doubt as to whether their case pertains to short-landing or falls under Section 13 and/or 23 of the Customs Act, 1962. Shri D.N. Mehta, Advocate undertook to submit detailed submissions and case law on the subject. 2. Facts of the case in brief are that the applicants filed a refund claim with the Customs for Rs. 50,298.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne through the case records and the submissions made by the applicant during the course of personal hearing and in the note dated 5-3-1991 submitted subsequently. The said note was required to be submitted because prima facie the case seemed to be one which could fall either under Section 13 of Customs Act, 1962 (dealing with pilferage of goods after unloading thereof) or Section 23 of Customs Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing with short-landing of goods). But, in case it is held that there was no short-landing Government cannot grant any other relief say under Section 13 or 23 ibid for the simple reason that it does not have jurisdiction. This case seems to be of that type as discussed below and applicants may have to again approach CEGAT if permissible. 4. The Out-Turn Report of the Port Trust does not indicate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of Embarkation Headquarters v. Collector of Customs, Bombay -1985 (20) E.L.T. 53 (Tri.) = 1985 (5) ETR 119 the short-shipment had been accepted by production of evidence from suppliers before clearance of the consignment itself. In the case of A.V. Bhanojirow, Garuda Pattab-hiramyya Co. v. Additional Collector of Customs, Visakhapatnam -1990 (45) E.L.T. 574 (Tri.) = 1990 (29) ECC 439 (SB) it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned Advocate has also quoted that the Collector (Appeal) did not take into account the precedent case of Piran. It is seen that the said case did not relate to short-landing but dealt with remission of import duty on Calcium Ammonium Nitrate that caught fire in port transit shed after landing. That was not a case of short-landing. 6. For the aforesaid reasons, Government concludes that this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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