COLLECTOR OF CUSTOMS Vs. GUINDY MACHINE TOOLS LTD.

JUDGEMENT

(1.) This appeal filed by the department is 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 -charge order was passed, the party found a shortage of quantity vis -a -vis the declared quantity, that they filed a claim with the proper officer of customs for refund of duty on the quantity of goods found short, that the claim was rejected by the original authority on the ground that no short supply had been noticed before the customs out -of -charge order was passed and that the appeal preferred by the party against the decision of the original authority was allowed by the Collector (Appeals),