9911796707
TMI Blog2003 (8) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - In this appeal, filed by M/s. Vijay Solvex Ltd., the issue involved is whether the duty is payable by them on the quantity of imported goods received short in their factory. 2. Shri Bipin Garg, learned Advocate, submitted that the Appellants manufacture Hydrogenated Vegetable Oil; that they import Crude Palm Oil, Rape Seed Oil, Crude Degummed Soyabean Oil from abroad an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods; that such handling loss is an unavoidable phenomena in case of handling of liquids and since the quantity is not measured after being transferred into the tankers for onward transportation, no certificate in this regard is issued either by port authorities or by Customs; that as such the quantity received at destination is invariably less than the quantity shown in the clearance documents. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s available only when vegetable oil is imported for the manufacture of oil commonly known as vanaspati; that as the quantity received short in the factory has not been used for manufacture of oil commonly known as vanaspati, the benefit of notification cannot be extended to them. 4. I have considered the submissions of both the sides. The Commissioner (Appeals) has given a finding in the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the present matter as the difference in quantity was noticed between notional quantity and the quantity received. In the present matter the quantity mentioned in the Bill of Entry is not notional one. Rule 8 of the Customs Rule, 1996 clearly provides that in case the goods imported are not used for the intended purpose the Asstt. Commissioner has to take action to recover the amount equal t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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