2011 (4) TMI 690

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..... earing both the sides we find that the appellant imported one consignment of ACN and filed a bill of entry. The assessment was originally done on provisional basis by taking Out Turn Report into consideration and the assessable value proportionate to the quantity as per shore tank receipt. Subsequently proceedings were initiated to finalise the assessment on the basis of the invoice value in terms .....

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..... der:   "We hold the view that so long as the appellants make payment on the basis of Bill of Lading quantity, there is no case for determining the value for assessment on the basis of quantity received in the shore tanks. This is in consonance with the decision in the case of Exim India Oil Co. Ltd."   3. Accordingly Commissioner (Appeals) observed that in as much as the appellant had .....

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