2013 (12) TMI 38

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ng quantity of the liquid cargo - Held that:- duty of customs was leviable on the liquid cargo quantity mentioned in the bill of lading - Following decision of assessee's own case in [2006 (2) TMI 518 - CESTAT, BANGALORE] - Decided against assessee.
SHRI P. G. CHACKO AND SHRI M. VEERAIYAN, JJ. For the Appellant: Ms. Neetu James, Advocate For the Respondent: Shri Ganesh Havannur, Additional C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... issue vide Final Order Nos.299-396/2010 dated 20.1.2010. In the said Final Order, this Bench was following earlier Final Order No.273/2006 dated 6.2.2006 reported as MRPL vs. Commissioner of Customs, Mangalore: 2006 (205) E.L.T. 753 (Tri.-Bang.) wherein it had been held that duty of customs was leviable on the liquid cargo quantity mentioned in the bill of lading. The present appeals of the assess .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X