9911796707
TMI Blog2013 (3) TMI 481X X X X Extracts X X X X X X X X Extracts X X X X ..... he storage loss and handling loss should be taken up for condonation on accumulative basis month wise as per the guideline dated 1-6-1956 and 2-3-1959. All the authorities below committed error in holding that if a part of the quantity liable to be discharged at Mangalore is discharged at Vasco then there would be transit loss at Mangalore and transit gain at Vasco. As noted earlier, transit loss can be computed only after the entire quantity is discharged and with reference to the total discharge at each of the destination. In this view of the matter the decision of the authorities below in holding that there is transit loss/transit gain and that the transit loss exceeds 1% and therefore the assessee is liable to pay duty with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3320.204 12061.51 Mumbai 29-4-1997 13418.21 Mangalore 8-5-1997 2324.722 Vasco 10-5-1997 10960.851 Tutocorin 14-5-1997 76.688 13362.261 Total Loss 106.449 From the chart annexed to the order-in-original dated 22-4-2007 it is seen that the quantity intended for discharge and quantity actually discharged at the 3 destinations were as follows : Sr. No. AR3A No. (Revised) Destination Dispatched Quantity at 15% Deg C Re-warehoused Quantity 15% Deg C Loss/Gain (KL) 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unloaded at all the three terminals being same, according to the Revenue offsetting the gain occurred at Vasco to the loss occurred at Mangalore could not be acceded to. Accordingly, by an order-in-original dated 22-3-2007 duty demand of Rs. 6,12,864/- was confirmed with interest payable thereon and penalty was also imposed. 8. On appeal filed by the assessee, the Commissioner of Customs (Appeals) by his order dated 29-1-2009 upheld the order-in-original and dismissed the appeal. The revision application filed by the assessee was partially allowed by the Revisional Authority in so far as imposition of penalty is concerned. Challenging the aforesaid order of the revisional authority in sustaining the duty demand with interest, the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondonable as per Circular No. 55/89. Similarly, 13418.209 KL of naphta loaded on 29-4-1997, 13362.261 KL naphta has been unloaded by 14-5-1997 at three places thereby resulting in the transit loss amounting to 55.948 KL which again is less than 1%, and hence within the permissible limits. Thus, viewed from any angle, it is seen that the transit loss is less than 1%. 11. All the authorities below committed error in holding that if a part of the quantity liable to be discharged at Mangalore is discharged at Vasco then there would be transit loss at Mangalore and transit gain at Vasco. As noted earlier, transit loss can be computed only after the entire quantity is discharged and with reference to the total discharge at each of the destinati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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