TEXMACO LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) SHRI B. Saha, the Ld. Consultant for the appellants stated that this is a case of shortage detected during Insurance Survey.

(2.) It was his contention that after landing of the cargo they obtained a Landing Certificate from the Port Trust and requested for Steamer Agents' Survey, but the Steamer Agents did not entertain their request and rejected it as time-barred. However, they succeeded in getting an Insurance Survey conducted before the goods were passed out-of-charge by Customs.

(3.) THEY had filed, thereafter, a Refund Claim, but the Assistant Collector rejected it as unsubstantiated on the ground of non-application of Public Notice Nos. 276/64 and 71/64.