9911796707
TMI Blog2013 (11) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of bulk liquid cargo had also been done on Ad Valorem basis based on Invoice price/quantity by virtue of Customs Circular No. 6/2006 dated 12-1-2006 issued by Ministry of Finance, Deptt. of Revenue, C.B.E. & C., issued from F. No. 467/79/2005-Cus. V, party’s refund claim on the basis of shore outturn report is not acceptable in all these appeal petitions. Appellant paid the duty in accorda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had imported Phosphoric Acid and cleared it on payment of duty. Subsequently, they filed refund claims on the basis of Shore Out Turn Report. The lower adjudicating authority rejected the refund claims filed by the appellant. The appellant challenged the same before the learned Commissioner (Appeals). By relying upon the Board s Circular No. 6/2006, dated 12-1-2006, the learned Commissioner reject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -2006 issued in respect of assessment of Bulk Liquid Cargo. The contention is that the Appellant agreed to follow the procedure in terms of the Board s Circular No. 96/2002, dated 27-12-2002 read with the subsequent Circular No. 6/2006, dated 12-1-2006. The contention of the learned AR is that the learned Commissioner (Appeals) decided the issues in accordance with the aforesaid Circulars. 6. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective of quantity ascertained through short tank measurement or any other manner. It has further been directed by the Board to finalize all pending provisional assessment cases accordingly. I find that in all cases the claimant had paid duty on Ad Valorem basis and the assessment of bulk liquid cargo had also been done on Ad Valorem basis based on Invoice price/quantity by virtue of Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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