2018 (2) TMI 955

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t in the shore tank - After a perusal of the appeal records, it is found that the original authority has already perused copies of the respective shore tank receipt certificates and has finalised the provisional assessments - appeal dismissed - decided against Revenue. - C/CROSS/20436/2016, C/20164/2016-DB, C/Early Hearing/20542/2017, C/20164/2016-DB, C/20164/2016-DB - 23144 / 2017 - Dated:- 13-1 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on confirmed the short levy of customs duty for various periods on the basis of Bill of Lading quantity for the respective import consignments. Aggrieved by the various orders passed at the time of finalisation of provisional assessments, the respondent took the matter in appeal before the Commissioner(Appeals) who passed the common impugned order in which it was ordered that the import quantities .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s, advocate for the respondent. 3. Learned AR submitted that the finalisation of assessment on the basis of apex court s decision has to be done on the basis of actual quantities received in the shore tank and for this purpose, the certified copy of the shore tank receipt reports are required which are not in the record. 4. On the other hand, learned counsel for the respondent submits that c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X