2011 (4) TMI 690

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..... tained through shore tank measurement or any other manner. - Commissioner (Appeals) observed that in as much as the appellant had made full payment to the supplier of the goods, without claiming any compensation for the short supply of the goods, the invoice price has to be made the basis for ad valorem confirmation of duty. - decided in favor of revenue. - C/1007/06 - - - Dated:- 27-4-2011 - .....

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..... assessment of bulk liquid cargo should be based on invoice price, irrespective of the quantity ascertained through shore tank measurement or any other manner. Accordingly Deputy Commissioner vide his impugned order confirmed the demand of duty of Rs.39,153/- against the appellant. 2. On appeal, Commissioner (Appeals) upheld the order of the lower authorities by observing that the issue is no .....

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..... f duty. He accordingly rejected the appeal. Hence the present appeal. 4. Learned advocate Shri Willingdon Christian appearing for the appellant fairly concedes that the issue is covered against them by the said decision of the Bangalore Bench of the Tribunal as also by the Board s Circular. In view of the above, we find no merits in the appeal and reject the same. (Pronounced in Court) - .....

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