Shandaar Scraps Ltd., imported during October, 2018 by sea a consignment of metal scrap weighing 7,000 M.T. (metric tonnes) from U.S.A. They filed a bill of entry for home consumption. The Assistant Commissioner passed a

Shandaar Scraps Ltd., imported during October, 2018 by sea a consignment of metal scrap weighing 7,000 M.T. (metric tonnes) from U.S.A. They filed a bill of entry for home consumption. The Assistant Commissioner passed an order for clearance of goods and applicable duty was paid by them. Shandaar Scraps Ltd thereafter found, on taking delivery from the Port Trust Authorities (i.e., before the clearance for home consumption), that only 6,400 M.T. of scrap were available at the docks although they had paid duty for the entire 7,000 M.T., since there was no short-landing of cargo. The short-delivery of 600 M.T. was also substantiated by the Port-Trust Authorities, who gave a "weighment certificate" to Shandaar Scraps Ltd. On filing a representation to the Customs Department, Shandaar Scraps Ltd. has been directed in writing to justify as to which provision of the Customs Act, 1962 governs their claim for remission of duty on the 600 M.T. not delivered by the Port-Trust. You are approached by Shandaar Scraps Ltd. as "Counsel" for an opinion/advice. Examine the issues and tender your opinion as per Customs Act, 1962, giving reasons in brief and the provisions of the Customs Act, 1962.