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TMI Blog2011 (3) TMI 1405X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 96 of 2002, dated 27-12-2002, Commissioner of Appeals set aside adjudication order dated 27-12-2007 - As per the circular, in case of bulk liquid cargo imports, shore tank receipt quantity should be taken as the basis for levy of customs duty, circular issued by the C.B.E. & C. shall come into effect from the date it was issued and not from the date when it is notified by way of public notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal (CESTAT), South Zonal Bench at Bengaluru. 2. The respondent is importer of edible oils through Kakinada Port for the period from 4-2-2003 to 19-3-2003. They filed bills of entry for a quantity of 2006.323 MT of edible oil as per Shore Ullage receipts. However admittedly the quantity of oil discharged from the vessels was 1996.136 MTs, as per Ship Ullage reports. Therefore the Assistant Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... comes into effect from 24-3-2003 on which date the Commissioner notified the same to the benefit of the parties within his jurisdiction. The Commissioner of Appeals as well as CESTAT found fault with the same and rightly came to the conclusion that the circular issued by the C.B.E. C. shall come into effect from the date it was issued and not from the date when it is notified by way of public no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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