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TMI Blog2017 (4) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... ideration is whether adjudicating authority was correct in dropping the proceedings initiated against the respondent for recovery of the Customs duty on the goods imported i.e. Phosphoric acid during the period April 1997 to September 2001. 4. The case of the revenue in this appeal is during the relevant period in question respondent had imported the goods and claimed benefit of concessional rate of duty under notifications issued by Government of India. It is the case of the revenue that the total quantity imported and shown as consumed, the respondent had not properly shown account of short received 1052.02 metric tonnes of phosphoric acid, hence duty foregone by the Department by extending the benefit of notifications needs to be recove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c Acid being hazardous in nature was transferred to master vessel to daughter vessel and daughter vessel into the shore tank. It is also his submission that the difference between the Ullage report of the master vessel at the port of discharge and the quantity discharge and receipt in the shore tank is negligible. It is his submission that the quantity was not even discharged from master vessel and not received in the shore tank at the port of import. Hence, demand of duty is incorrect. He would rely upon the Circular issued by Board vide No. 96/2002-Cus dated 27.12.2002. He would also rely upon the decision of the Tribunal in the case of Commissioner of Customs, Mumbai vs. Hindustan Petroleum Corporation Ltd. 2000 (121) ELT 109 (Tri) for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority has recorded that the respondent had produced evidence for the short receipt of Phosphoric Acid in the shore tank. I have perused the Notification concerned and find that the said notification specifically notification No. 24/94 and earlier one Notifications exempt Phosphoric Acid from customs duty if they are imported for manufacture of fertilizers. In the case in hand, there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short receipt of the Phosphoric Acid in the shore tank, I find that the demand as raised by the Revenue was correctly dropped by the adjudicating authority. The reliance placed by the lower authority on the CBEC Ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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