{"id":210900,"date":"2002-09-16T00:00:00","date_gmt":"2002-09-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/tata-hydro-electric-power-supply-vs-commr-of-cus-acc-on-16-september-2002"},"modified":"2016-02-12T10:14:07","modified_gmt":"2016-02-12T04:44:07","slug":"tata-hydro-electric-power-supply-vs-commr-of-cus-acc-on-16-september-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/tata-hydro-electric-power-supply-vs-commr-of-cus-acc-on-16-september-2002","title":{"rendered":"Tata Hydro Electric Power Supply &#8230; vs Commr. Of Cus. Acc on 16 September, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Tata Hydro Electric Power Supply &#8230; vs Commr. Of Cus. Acc on 16 September, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (161) ELT 1028 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: J Balasundaram<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p> Jyoti Balasundaram, Member (J)<\/p>\n<p>1. The appellants herein imported a consignment of 11 packages of Turbo Generator components against 5 invoices and paid duty on the goods based upon assessment of the bill of entry and cleared the goods subsequently. After clearance they detected shortage and filed a refund claim. The claim was rejected by the Assistant Commissioner (Refund) as unsubstantiated as the shortage was noticed after the goods reached the factory premises of the importer and was not detected prior to the out-of-charge order passed by the customs authorities. The lower appellate authority has upheld the Assistant Commissioner&#8217;s order and hence this appeal. I heard both sides. I find that Commissioner (Appeals) has noted that the packing list at the time of original import showed that the item was not shipped. This is also recorded in the surveyors certificate. Since the short shipment is evident from the packing list, the importer should have got the package re-examined under customs supervision and should not have cleared the goods without such re-examination which would have revealed short shipment, if any.\n<\/p>\n<p>2. In the absence of any convincing plea to dislodge the findings of the Commissioner (Appeals) I find no reason to interfere with his order, accordingly I uphold the same and reject the appeal.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Tata Hydro Electric Power Supply &#8230; vs Commr. Of Cus. Acc on 16 September, 2002 Equivalent citations: 2003 (161) ELT 1028 Tri Mumbai Bench: J Balasundaram ORDER Jyoti Balasundaram, Member (J) 1. The appellants herein imported a consignment of 11 packages of Turbo Generator components against 5 invoices [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-210900","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tata Hydro Electric Power Supply ... vs Commr. Of Cus. 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