9911796707
TMI Blog2000 (8) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... d to either as Bill of Entry No. E1308 or 1338) filed for the goods carried on vessel 'State of Nagaland'. The refund claim was filed on the importer contending that excess freight was paid by mistake to the carrier. The freight bill amended by the carrier M/s. Shipping Corporation of India showing the lower freight of Rs. 13,077/- was produced. The claim has been rejected on the ground that worthwhile evidence of actual freight was not produced. We are unable to accept this reason. The certification by the carrier of the goods by way of amendment to the freight bill showing the actual freight paid would itself, in our view, constitute sufficient evidence of freight. After all it is on the freight bill as issued by the carrier that the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g thereof and before the proper officer has made and an order for clearance for home consumption or deposit in a warehouse. Section 23(1) provides for remission of duty on any goods, which are lost or destroyed or abandoned at any time before clearance for home consumption otherwise as a result of pilferage. Therefore unless it is shown that the loss is the result of pilferage provisions of Section 23(1) will apply. The provisions of Section 13 will apply if the loss is due to pilferage unless it can be shown that the pilferage took place prior to the unloading of goods. We have already stated that the two cases in one of the case referred to were completely empty. In that situation if the shortage took place earlier the matter would have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same reason would hold true with equal force with the assessment under Customs Rules. However, the question is whether the refund that we are concerned with are the result of the finalisation of the provisional assessment. We are told by the advocate for the appellant that the provisional assessment was ordered because of an apparent relationship between the supplier of the goods and the importer, giving rise to doubts of the acceptability of the transactional value. The claim for refund arises either on account of excess freight or shortage in the goods imported and was therefore entirely unconnected with any issue having to do with the provisional assessment. Whatever be the value of the goods that is finally determined whatever the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund will commence to run only from the date on which the provisional assessment is finalised notwithstanding that the claim for refund may have arisen on a different ground that the one on which provisional assessment was ordered. Neither of them has said, nor has any other decision of the Tribunal that we are aware, that provisional assessment is provisional for all purposes whatsoever. In our view, this would not in any event would hold true in cases where the refund is entirely unconnected with the provisional assessment. Whatever the value arrived or the question determined the applicant's claim continue to subsist and was required to be entertained. The claim for the refund of the duty paid in excess of the freight or of the goods fou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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