9911796707
TMI Blog2004 (3) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : C.N.B. Nair, Member (T)]. The appellants imported RBD Palmolein Oil through Chennai and Kakinada Ports. Therefore, the consignments were transported by road to Hyderabad and warehoused in the importer s private bonded warehouse after so warehousing the imported goods, they claimed refund of part of the customs duty paid at the time of imports. A ground was taken tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot warehoused at the place of import but were transported a long distance by road. According to SDR, quantity difference attributable to losses during transit etc. are not to be taken into account. He has referred in this connection to Para 6 of the Circular No. 96/2002-Cus., dated 27-12-2002 which is reproduced below : 6. Another issue of relevance pertains to assessment of bulk liquid cargo w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in a situation where there is no facility of measurement at the port i.e. bulk liquid cargo which is not discharged through regular pipelines and cleared directly on payment of duty under a white Bill of Entry, i.e., without the cargo being warehoused in a short tank, assessment may continue to be done as per ship s ullage survey report. (Emphasised added). 3. We have perused the records and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. 8/99, 31-3-99 749.963 724.315 25.648 1,28,356/- 7. 9/99, 31-3-99 748.378 745.000 3.378 20,435/- It is to be noted from the above data that there is no pattern at all to the variation in quantities between invoice and warehoused quantity. Quantity imported under Serial Nos. 6 and 7 are somewhat same; ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
