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TMI Blog2012 (7) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... lity needs to be discharged and not the bill of lading - Held that:- As the appellant is paying the price indicated in the invoice even if appellant would have received lesser quantity of the goods in the shore tanks, the invoice value charged and paid by the appellant would be the correct value unless there is a clear evidence that they have paid less amount or they have paid the value/price for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and notice was issued to the appellant for the same. The adjudicating authority vide has impugned order records that the appellant during the personal hearing on 29.5.06 agreed to pay the deficient duties but requested the authorities to first finalise the provisional assessment. The adjudicating authority held two issues that needs to be decided, one valuation of the bulk cargo and second, q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in this case is regarding the quantity to be considered for the valuation of imported MS/HSD and whether CVD is liable to be paid on such value or not. 6. It is the case of the assessee that the quantity which has been unloaded into the shore tank is only the quantity on which duty liability needs to be discharged and not the bill of lading, quantity and CVD is not payable on such amount. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinery and Petrochemicals Ltd. 2006-TIOL-325-BANG. would squarely cover the issue in favour of the Revenue. We find that this judgment was approved by the Apex Court. 8. As regards the value to be arrived at for the additional duty of customs, we find that the first appellate authority has correctly analysed the law which we may reproduce: 9. The above said findings of the first appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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