K. Gopal Hegde, J.

1. The Order of the Court is as follows :-

The appeal No. 47/78 arises out of the Order-in-Appeal bearing No. S/49-961/77M dated 24-2-78 passed by the Collector of Customs (Appeals), Bombay.

2. The Appeal No. 67/78 arises out of the Order-in-Appeal bearing No. S/49-1239/77M dated 20-3-78 passed by the Appellate Collector of Customs, Bombay.

3. The appellants in both the appeals are M/s. Philips India Ltd. The respondent is the Collector of Customs, Bombay. As common questions of facts and law are involved this common order.

4. The appellants imported 1 case of Stamping Paste which is the subject matter of appeal No. 47/78.

5. The appellants imported 2 Pallets Polyacetal Moulding Powder which is the subject matter of appeal No. 67/78.

6. The appellants entered two Bs/E and also paid Customs duty. Both the consignments landed and out of charge orders were also issued but they were found missing when they were in the custody of the Port Trust Authority. When the appellants could not get physical delivery they made separate applications for refund of the duty paid by them in respect of the two consignments. Their claims were rejected by the Assistant Collector MCD on t