T.K. Jayaraman, Member (T) - (1.)THIS is an appeal filed by the Revenue against Order -in -Appeal dated 12 -11 -1993 passed by the Collector of Customs (Appeals), Custom House, Chennai. The short point is the respondent by Bill of Entry No. 007598 dated 22 -1 -1991 cleared certain items on payment of duty. Later, on examination at their premises, it was found that a particular item was short shipped. A communication from the foreign supplier was also received to the effect that they had short supplied this particular item. As the respondents had already paid duty on their entire quantity, they filed a refund claim. The refund claim was rejected by the original authority on the ground that the documents establishing the short shipment were not available at the time of examination of the goods. Aggrieved over the order of the original authority, the respondents appealed to the Commissioner (Appeals), who had passed an order in favour of the respondents. The Commissioner (Appeals) observed that the foreign suppliers have confirmed the short packing of their impugned goods and also subsequently shipped them against a no -charge invoice. As the impugned goods were not originally shipped, the importers are not required to pay duty under the provisions of the Customs Act.
(2.)HEARD Id. JDR Shri C. Mani on behalf of the appellant and none represented the respondents despite notice.
(3.)AFTER going through the records of the case, we are convinced that the foreign supplier had short shipped the impugned goods and the respondents had already paid duty on the goods short shipped. Hence there is a clear case of excess payment and the respondents are entitled for the refund. In these circumstances, the order of the Commissioner (Appeals) is legal and proper. Also, there is no merit in the appeal of the Revenue. Hence the same is rejected.