2018 (3) TMI 877

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..... angalore [2015 (9) TMI 245 - SUPREME COURT], where it was held that If the goods are pilferred after they are unloaded or lost or destroyed at any time before clearance for home consumption or deposit in warehouse, importer is not liable to pay duty leviable on such goods - customs duty needs to be worked out only on the basis of the quantity of crude oil received in the shore tanks - appeal dispo .....

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..... which was imported by them. 4. The relevant facts that arise for consideration are, appellants imported crude oil through Visakhapatnam Port and discharged the duty liability under the provisions, seeking provisional assessment of Bill of Entries and subsequently the Bills of Entries were finalised. While finalising the assessment, lower authorities considered the quantity imported as per Bill .....

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..... , Mangalore [2015(323)E.L.T. 433(S.C.)] and produced a copy of the judgment. 6. Ld. DR submits that the ratio of the Apex Court decision in the case of Mangalore Refinery Petrochemicals Limited (supra) covers the main issue in this case. 7. On careful consideration, we find that as appellant is not contesting the demand of cess and duty on the demurrage charges, the demand to that extent i .....

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