BINANI BROTHERS PVT LTD Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) AT the outset, the Ld. J.D.R., Shri P.C. Jain raised a preliminary objection stating that the amount involved is less than Rs. 10,000.00 and it is a second appeal and therefore, initially it may be considered whether it is fit for being heard on merits as an appeal.

(2.) The Ld. Counsel, Shri B. Saha stated that this is a case of shortage which had been detected prior to out-of-charge order and was established by survey and noted on Bill of Entry and the Calcutta Port Trust had been informed and all the documents had been produced before the original authority. Yet it was rejected by the Asstt. Collector as unsubstantiated.

(3.) THE appeal is admitted for being heard on merits in view of the prima facie case made out by the Counsel. Both the sides are allowed to further proceed in the matter.