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TMI Blog2015 (4) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of the bulk cargo. The examination reports in respect of such par clearances are also recorded on the bills of entry. The purpose of allowing part clearances is obviously to give part delivery to the appellant. The finding of Commissioner (Appeals) that goods do not come in the possession of the importer before the Out-of-Charge is given is totally fallacious and contradictory to the Public N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not made physically before the date of final Out-of-Charge recorded on the Bill of Entry. - Refund is admissible - Decided in favour of assessee. - Appeal No. C/87561, 87562/2013-MUM, C/87609/2013-MUM - Final Order Nos. A/406-408/2015-WZB/SMB - Dated:- 20-2-2015 - P. S. Pruthi,J. For the Appellant : Shri D H Nadkarni, Adv. For the Respondent : Shri M K Mall, Assistant Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it will be the responsibility of the proper officer to record the examination report in respect of the total quantity cleared and thereafter final Out-of-Charge shall be given for the entire consignment in the system. It appears that this facility was allowed for clearance of bulk cargo which is hazardous. The appellant sold the goods under invoices as and when the part clearances of the goods wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se of allowing part clearances is obviously to give part delivery to the appellant. There can be no other interpretation of the word part clearances otherwise the whole procedure of giving part clearances in terms of the Public Notice would become otiose. The finding of Commissioner (Appeals) that goods do not come in the possession of the importer before the Out-of-Charge is given is totally fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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