STONE INDIA LTD. Vs. COMMISSIONER OF CUSTOMS, KOLKATA

JUDGEMENT

(1.) THE appellants Refund Claim in respect of the short -shipped goods has been rejected by the authorities below on the short ground that the survey was not done in the Customs Area and the goods had already moved out of Customs charge on payment of duty. Accordingly, the authorities below have observed that the Refund Claim made by the importer on the basis of Survey Report done in their factory after clearance from the Customs control, is not admissible.

(2.) SHRI B.N. Chattopadhyay, learned Consultant for the appellants refers to the various Tribunals Orders which are to the effect that the Refund Claim in such cases, cannot be denied on the sole ground that the goods were out of Customs charge and the authorities must consider the evidence on record to show as to whether the goods were actually short -shipped or not. He relies upon the Bombay Bench decision of the Tribunal in the case of Century Textiles and Industries Ltd. v. C.C., Mumbai, reported in 1998 (100) E.L.T. 466 (Tribunal), as also on the Tribunals decision in the case of Bharat Electronics Ltd. v. Collector of Customs, Madras, reported in 1983 (12) E.L.T. 390. He has also drawn my attention to the evidence on record showing that the goods were actually short -received by them and subsequently, on correspondence with their foreign supplier, the foreign supplier has also agreed in respect of the short -shipped goods. In these circumstances, he prays that the authorities below should be directed to look into the evidences produced by the appellants as regards the short -receipt of the goods instead of rejecting the Refund Claim on the preliminary point.

(3.) AFTER hearing Shri T.K. Kar, learned SDR for the Revenue, I agree with the contention of the learned Consultant for the appellants.