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TMI Blog2013 (12) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... tank before this period would yield incorrect results - Held that:- Though the appellant has referred to certain opinion of FOSFA (Federation of Oil, Seeds and Fats Association International) in the memoranda of appeals, there is nothing in that opinion concerning the time taken by the liquid to settle. The case of the appellant is that dip measurement should have been done after at least 48 hours ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ically possible to take fresh dip measurement of the same stock of liquid in the same tank - Decided against assessee. - Appeal No.C/244-246/2007 - Final Order Nos. 338-340/2012 - Dated:- 31-5-2012 - Shri P. G. Chacko and Shri M. Veeraiyan, JJ. For the Respondent: Mr. R.K. Singla, Commissioner (AR) JUDGEMENT Per: P.G. Chacko These appeals were filed by the assessee. There is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en done within 48 hours of receipt of the liquid cargo in the shore tank. According to the appellant, the liquid would take at least 48 hours to settle and, therefore, any measurement of its depth in the shore tank before this period would yield incorrect results. In this connection, the appellant has, inter alia, pointed out that the practice followed at Kakinanada Port was different from the one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p measurement of the shore tank quantity of liquid cargo having to be taken as the basis for assessment. Therefore, the decisions cited in the memoranda of appeals are not relevant. Though the appellant has referred to certain opinion of FOSFA (Federation of Oil, Seeds and Fats Association International) in the memoranda of appeals, there is nothing in that opinion concerning the time taken by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant s representative. Further since the goods had already been cleared after import, it was not practically possible to take fresh dip measurement of the same stock of liquid in the same tank, as rightly observed by the learned Commissioner(Appeals). For these reasons, we have got to reject these appeals as devoid of merits. It is ordered accordingly. (Pronounced and dictated in ope ..... X X X X Extracts X X X X X X X X Extracts X X X X
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