PARTAP STEELS LTD Vs. CC

JUDGEMENT

(1.) TO get the appeal No. C/798/91 considered by the Tribunal, the appellants have filed COD application No. C/COD/613/99 seeking condonation of delay of two days in filing the appeal. Since the delay is marginal being only of two days, the same is condoned.

(2.) APART from this appeal, appeal Nos. C/100 -102/92 of the same appellants are concerned with identical matters. Therefore, these four appeals are being taken up together for consideration.

(3.) THE short issue in all these appeals arises out of the duty paid by the appellants on the goods imported on the basis of the quantity reflected in the invoices and the Bills of Entry, which was assessed on second check basis. After paying the duty, when the appellants went to the Port Trust for taking delivery of the goods, it was found that the quantity available for delivery with the Port Trust was less than the quantity declared in the Bills of Entry. The quantities so ascertained by the Port Trust are in the payment slips issued by the Port Trust as custodian of the goods. The resultant refund claims were disallowed by the lower authorities vide Orders -in -Appeal Nos. 101 -139/91 dated 31.12.1990 which is impugned in Appeal No. C/798/91 noted above and Order -in -Appeal No. 1588 -1630/90 dated 27.8.1990 which is impugned in Appeals Nos. C/100 -102/92.