2001 (12) TMI 743 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in the case of M/s. IOC Ltd. that Customs duty cannot be demanded for unloading petroleum products at Port Blair instead of Budge Budge. The tribunal found that no duty is demandable for the goods that reached Port Blair, but remanded the matter regarding the quantity shortage to the adjudicating authority. Both appeals were disposed of accordingly.