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TMI Blog2017 (7) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... lk quantity cargo to be done on the basis of shore tank receipt, does not however give any guidelines as to the time, manner and method of such measurement of the quantity in shore tank quantity. However, the very same Public Notice No.2/2002 relied upon by lower appellate authority, in para 8, thereof lays down that the dip and temperature of the cargo in shore tank shall be taken “after cargo is settled - the percentage difference on account of such disputed measurements ranges between 0.003% to 0.26% only, which in our view is not very substantial. Such minor percentage differences can very well be attributed due to the presence of foam and added turbulence, proximate to discharge of the bulk edible oil cargo to the shore tank. Hence both on the manner and method of taking the dip measurement as also taking account the relatively low alleged difference in quantity, we find in favor of the importer - appeal allowed. Valuation - edible oil discharged directly into the refinery tank of the appellants - Held that: - where bulk edible oil cargo is warehoused and discharged directly into the shore tank, the aforesaid Board circular provides and facilitates for the shore tank measur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumption. At the time of import, the documents accompanying the Bills of Entry would only indicate the quantity imported as reflected in the ullage report which is prepared on basis of ship ullage survey report prepared at the load port. Board vide Circular No.96/2002-Cus dt. 27/07/2002 has decreed that for the assessment of such imported cargo, the quantity as measured in the shore tank will have to be taken into consideration. The learned advocate submitted a summary of amounts demanded in the related appeals and also filed written submissions in the matter. 3. On the other hand, on behalf of the Department, learned Shri Arun Kumar, Deputy Commissioner(AR) reiterated the correctness of the impugned orders. 4.1. Heard both sides and have gone through the facts of the appeals. Appeals C/28 to 33/2008 (Department) and C/488/2008 (importer) 5.1. In Department appeals C/28 to 33/2008, the Revenue is aggrieved by the decision of the lower appellate authority in the impugned order that finalisation of provisional assessment of the imported edible oil in bulk, first warehoused and subsequently cleared for home consumption on ex-bond Bills of Entry would be based on sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2008; C/485/2008; C/487/2008; E/6062008, C/76/2009; C/2863/2011; C/2698/2012 (filed by importers) 6.1. In these appeals, appellants had imported Soyabean oil in bulk and filed warehoused Bills of Entry. The quantity of the goods imported was ascertained only on the basis of Joint Shore Tank Report prepared and authenticated by the Customs officer, storage premises owner and the importer/authorised agent. The grievance of the appellants herein is that dip reading should have been taken only after 48 hours, after the liquid is get stabilised. Since the reading has been taken within 48 hours, there is a difference in total quantity because of turbulence and foam. The lower appellate authorities have upheld the decision of the original authorities finalising the provisional assessments on the basis of the Joint Shore Tank Report quantity. They have alluded to the Public Notice No.2/2003 dt. 24/01/2003 read with instructions dt. 24/03/2003 and 24/06/2003 issued by the Visakhapatnam Commissionerate-II prescribing the procedure and conditions for import of bulk liquid cargo, wherein inter alia, the importer has to intimate Customs, 24 hours in advance of the intended time of receip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity of edible oil discharged directly into the refinery tank of the appellants. Cargo herein was discharged directly into refinery tank and appellants had filed Bills of Entry for home consumption which were finalised on the basis of shore ullage survey quantity. Appellants apparently got the quantity received in their refinery measured from independent surveyors and the quantity thereof was found to be lower than the ship ullage quantity. The appellants are aggrieved that the provisional assessment has been finalised on the basis of ship ullage quantity. 7.2. On going through the impugned orders, we find that the lower appellate authority has followed the procedure advised in CBEC s circular No.96/2002 dt. 27/12/2002, para 7 which provides that in case of bulk liquid cargo imports which are not discharged through regular pipelines and are cleared directly on payment of duty under a white bill of entry, i.e. without the cargo being warehoused in a shore tank, assessment may continue to be done as per ship s ullage survey report. 7.3. We do not find any infirmity in the impugned orders. In a situation where bulk edible oil cargo is warehoused and discharged directly into th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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