9911796707
TMI Blog2007 (2) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 21-2-2007 - [Order per : T.K. Jayaraman, Member (T)]. - This appeal has been filed against Orders-in-Appeal No. 243/2005 (V-II) Cus., dated 28-2-2005 passed by the Commissioner of Customs Central Excise (Appeals), Visakhapatnam. 2. The appellants imported palm oil. They filed Bill of Entry for a quantity of 999.841 MT. However, the quantity discharged on the basis of ullage survey was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should be paid on the quantity determined on the basis of the shore tank is the issued to be decided. (ii) In the instant case, it is an admitted position that the impugned goods were discharged into shore tanks in the presence of Customs officers, Owner's Surveyors, Receiver's Surveyors and the Chief Officer of the Vessel. The quantity received in the storage tank is 991.676 MTs as against the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ay be continued to be done as per ship's ullage survey report. 5. We have gone through the records of the case carefully. In certain bulk liquid cargo, the duty is levied at specific rates. For example the duty may be a particular amount per metric tonne. In such cases, duty is leviable on the quantity received. There is always a difference between the quantity ascertained through ship's Ullag ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
