.../2011 passed by the Commissioner (Appeals), Central Excise-RAJKOT. 3. The short point needs to be addressed is whether the Respondents are eligible to 100% of Additional duty of Customs paid on the ship br...before 04.03.2011. I find that the out of customs charge means the goods can be cleared outside port/customs area. Here in this case the goods were already in the premises of the appellant on...25.02.2011. After payment of duties, certain formalities of customs viz., breaking of radio set and payment of other dues are to be complied with by the appellant. Then the ship is to be cleared ...

...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 ord...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...integra inasmuch as it has been held by this Tribunal that, where short-shipment of goods is found after the imported consignment has gone out of customs charge, no refund of customs duty...

...connectors, which was cleared on payment of duty assessed on the declared quantity and value. The clearance of the goods for home consumption was effected under ‘out-of-customs charge order’ under...clearance of the goods for home consumption under ‘out-of-customs charge order’ of the proper officer under Section 4...Section 47 of the Customs Act. Subsequently, at their premises, the appellants found shortages of goods, whereupon they filed a...

...-04 to 13-10-04 out of the credit taken as above.(c)     Out of customs charge for the vessel was given only on 14-10-04.(d)    The Commissioner h...that inasmuch as the credit has been taken prior to 14-10-04, (the day on which out of the charge by the Customs was giver) that the entire credit taken was not permissible, accordingly, disallowed the...documents; merely because there was delay in giving out of charge by Customs by a few days, the denial of credit and imposition of penalty are not justified. He is not contesting the denial ...

...receipt in the relevant bill of entries while giving out of charge from the Customs control at Budge Budge. Subsequently, the survey undertaken at the instance of the appellants, cannot form the b...such certification, it is indicated that how much of the impugned goods have been received by the factory. The same is not, however, relevant for claiming refund of Customs duties which requires certification by ...have not been duly certified by the Customs authorities.3. After hearing both sides, I find that the jurisdictional Customs authorities have not noted the claim of short...

...ground that the short shipment was noticed after the goods were out of Customs charge.2. I have heard both the sides.3. The Departmental...Delhi - (Tribunal) and (3) Bharat Electronics Ltd, Bangalore v. CC, Madras - (CEGAT). The next contention is that refund cannot be sanctioned on goods which have gone out of Customs ...sections. In the absence of any such provision in the law, the finding of the Collector (Appeals) that refund cannot be sanctioned solely for the reasons that the goods were out of Customs charge ...

...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 ...to the various Tribunal’s 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...threshold on the ground that the goods are moved out of the Customs charge. This is what has been done in the instant case, without going into the evidence produced by the appellants as regards the short...

...D. Raju, J.:— The above references have been made under Section 130(1) of Customs Act, 1961, at the instance of the respective applicants-Collector of Customs, Custom .... There appeared to be some disputes in respect of the goods under Open General Licence and the Deputy Collector of Customs who confiscated the goods in adjudication proceedings appears to have allowed clearance on the paym...concerned assessment group in the Customs House. When this order was shown to the proper officer who had issued the “out of charge” order earlier with a view to cancel the same to enable them to hold a...

...of the import of goods under the Open General Licence. The Deputy Collector of Customs, who confiscated the goods in adjudication proceedings allowed the applicants to clear them on payment of a fine ...Collector of Customs, Madras. It was argued before the Appellate Collector that as there was a long delay in the finalisation of the licensing aspect, the “out of charge” order was mechanically gi...only subsequently the clearing agent found that there was shortage and then it was brought to the notice of the Deputy Office Superintendent (Accounts) who cancelled the “Out of Customs Charge” Order...

...physical form and appearance, which was relevant. There was no ambiguity in the test report, which had been accepted by the appellants. The goods had already been cleared out of customs charge when the...as zinc dross remnant is retained.”5. This report was shown to the importers. They cleared goods out of customs charge on 30-3-1992, on payment of duty as zinc...dross. The importers paid duty under protest.6. The goods were cleared out of Customs’ charge on 30-3-1992. According to the Asstt. Commissioner of Customs, the...

...Bill of Entry after the goods have gone out of Customs charge. The Bill of Entry as on record belies the claim of the appellants.5. Accordingly, we reject t...goods were still available for verification by Customs. Section 149 of the Customs Act, 1962, bars amendment of the...[Order]. - The case was heard on 31-3-1983.2. The appellants seek refund of countervailing duty collected from them on electric motors...

...Notification No.102/2007-Cus dated 14.9.2007 by the appellant has been rejected on the ground that the imported goods were sold prior to issuance of out of charge order by the Customs. ...Corporation Vs. Commissioner of Customs, Ahmedabad -2017 (8) TMI 980 CESTAT-Ahmedabad wherein it has been held that the refund cannot be rejected merely on the ground that the imported goods were sold prior .../2007-Cus dated 14.9.2007 in case where the imported goods were sold prior to issuance of out of charge order by the Customs or not? 6. The said issue has been settled in the case ...

.... The appellants had imported a consignment of cables and connectors and cleared on payment of the duty assessed on the declared quantity and value. After such clearance under out-of-customs ...by the assessee on the ground of short-shipment of goods, after clearing the imported consignment under out-of-customs charge order of the proper officer under Section 4...IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI Appeal No. C/131/2001 (Arising out of Order-in-Appeal No.C. Cus. 012/2001 dated 03.01.2001 passed...

...effected under out-of-customs charge order under Section 47 of the Customs Act. Subsequently, at their premises, ...the ground of short-shipment, after clearance of the goods for home consumption under out-of-customs charge order of the proper officer under...IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH AT CHENNAI Appeal No. C/70/2002 (Arising out of Order-in-Appeal No.C. Cus. 770/2001 dated 29.11.2001 passed...

.... He supports the orders passed by the lower authorities and states that only when a shortage is detected in the presence of customs officials before out-of-charge is given, refund can be allowed but...no shortage was detected or reported before out-of-charge was given from customs control. Therefore, I am of the view that no refund can be allowed in this case. My view as above, finds support in...-of-charge by customs and subsequently the appellants transported the machine to the factory on 16-10-2001 for installation. A few items were found missing from the consignment according to the...

...account of the examination that is required to be performed by the respondent before granting an “out of customs charge” order.2. Taking mote of the said submission of the ...A.K Jayasankaran Nambiar, J.:— The petitioner, has approached this Court aggrieved by the inaction on the part of the respondent in clearing goods which had been imported by the petitioner..., notwithstanding the fact that the petitioner had filed the bill of entry for home consumption as early as on 29.03.2016 The apprehension of the petitioner is essentially that the respondent is...

...in the appeal. The respondent thereupon applied for waiver of the demurrage charged for the relevant period. On 18-12-1990 it presented an application showing as “out of charge” of the Customs. Bu...airport. Clause (b) relates to imported goods. It provides that the goods shall be received by the officials of the Authority/Ground Handling Agency from the carrier in the presence of Customs Officials. The consignee will ...airport or the warehouse not to charge any warehousing or storage charges for the period the goods detained or seized by the Customs Department are kept in custody subject to the issuance of a...

...customs continued to hold custody of the goods, despite the order for out of charge given by one wing of the customs department. When the ‘goods’ in respect of which payment ...of customs charge was passed, the appellants were denied the possession of the said goods and the customs authorities took the custody of the said goods for further investigations. In other words ...[Order]. - The dispute in the instant appeal relates to admissibility of refund of customs duty claimed by the appellants. The lower authorities rejected the claims. Hence...

...duty. Such a person is the importer or the person not being the importer who clears them out of Customs charge - such as the persons who buys from where the goods which has been warehoused under Section...against a purchase of the goods subsequent to clearance from the Customs. Confiscation of the goods under clause (d) of Section 111 is not sustainable. Import of the goods at the relevant time was not...with clearance of the customs as established. It is not the department’s case that the appellant imported these goods or cleared from the Customs. The provisions of the Act would not apply.6....

...dt. 1-9-93. On a refund claim filed by the appellants was rejected by AC (Refund) on the grounds that no evidence of wrong shipment have been produced, as they were out of charge of Customs. The t...Customs Act, 1962.5. I have considered this aspect. In this case the goods of a particular specification have been ordered. When the goods arrived in India there was no...survey conducted at that time when the goods were in the custody of the Customs. Here the appellants were exercising its rights of returning the goods as a purchaser. When the goods were received which...