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TMI Blog2013 (11) TMI 392X X X X Extracts X X X X X X X X Extracts X X X X ..... e material period, duty had to be paid on the LPG ad valorem. If that be so, the assessable value of the goods was liable to be determined and, in the event of short-payment, differential duty was liable to be demanded under Section 28 of the Act. In the instant case, however, there is no reference to transaction value or assessable value in any of the show-cause notices, both of which proceeded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3 - Dated:- 8-4-2013 - SHRI P.G. CHACKO AND SHRI B.S.V. MURTHY, JJ. For the Appellant: Shri Ravi Raghan, Advocate For the Respondent: Shri N. Jagdish, Superintendent (AR) ORDER Per: P.G. Chacko; This application filed by the appellant seeks waiver of pre-deposit and stay of recovery in respect of the adjudged dues including an amount of customs duty of Rs.55,40,298/- demanded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoked Section 28 of the Customs Act to recover duty on the differential quantity (ullage quantity minus shore tank quantity). This demand was contested. The adjudicating confirmed the demand under Section 28 ibid in a common order passed in adjudication of the two show-cause notices. The Commissioner (Appeals), in an appeal filed by the assessee, upheld the demand. 2. The learned counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch proceeded to recover duty on the quantity of the liquid cargo imported but not reflected in the ex-bond bills of entry. In other words, the case is one, prima facie, of non-accountal of imported goods and the proper provision of law to be invoked by the Revenue was Section 72 of the Customs Act. The show-cause notices did not invoke this provision of law which was apparently squarely applicable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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