2004 (5) TMI 153

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..... against the grant, by the lower appellate authority, of a refund of customs duty to the respondents. We have examined the records and heard ld. DR. 2. No representation for the respondents despite notice. 3. It appears from the records and submissions that the respondents had imported a consignment of cables in 1991 and cleared the same on payment of duty of customs, that after customs out-of-c .....

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..... ble in respect of the goods found short in the importer's premises. The DR has relied on the decision in Uniferro International Ltd. v. Collector of Customs, Bombay reported in 1986 (26) E.L.T. 652 (T). On a perusal of the cited decision, we find that the instant case is squarely covered. There is no dispute of the fact that the shortage was found in the importer's premises, that is, after the imp .....

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..... e imported consignment has gone out of customs charge, it can hardly be a case of short-shipping. 5. We hold that the refund claim of the respondents was rightly rejected by the original authority and the order of the Collector (Appeals) setting aside the original authority's order is not sustainable. We, therefore, allow this appeal after setting aside the impugned order.
Case laws, Decisio .....

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