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TMI Blog2019 (5) TMI 927X X X X Extracts X X X X X X X X Extracts X X X X ..... nked from the contextual of time and place of import, has held that the duty liability is to be ascertained only on the quantity received in the shore tank. Appeal allowed - decided in favor of appellant. - Appeal No. C/820/2012 - A/85479/2019 - Dated:- 11-3-2019 - Mr C J Mathew, Member (Technical) And Ajay Sharma, Member (Judicial) Ms Lakshmi Menon, Advocate for the appellant Shri Bhushan Kamble, AC (AR) for the respondent ORDER Per: C J Mathew M/s Panama Petrochem Ltd is in appeal against order-in-appeal no. 273/MCH/AC/0II/2012 dated 25th February 2012 of Commissioner of Customs (Appeals), Mumbai Zone I which upheld the confirmation of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Supreme Court in Mangalore Refinery Petrochemicals Ltd v. Commissioner of Customs, Mangalore [2015 (323) ELT 433 (SC)] wherein it has been held that 15. We are afraid that each one of the reasons given by the Tribunal is incorrect in law. The Tribunal has lost sight of the following first principles when it arrived at the aforesaid conclusion. First, it has lost sight of the fact that a levy in the context of import duty can only be on imported goods, that is, on goods brought into India from a place outside of India. Till that is done, there is no charge to tax. This Court in Garden Silk Mills Ltd. v. Union of India, 1999 (8) SCC 744 = 1999 (113) E.L.T. 358 (S.C.), stated that this takes place, as follows :- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tity of goods stated in a bill of lading would perhaps reflect the quantity of goods in the purchase transaction between the parties, but would not reflect the quantity of goods at the time and place of importation. A bill of lading quantity therefore could only be validly looked at in the case of a purchase tax but not in the case of an import duty. Thirdly, Sections 13 and 23 of the Customs Act have been wholly lost sight of. Where goods which are imported are lost, pilfered or destroyed, no import duty is leviable thereon until they are out of customs and come into the hands of the importer. It is clear therefore, that it is only at this stage that the quantity of the goods imported is to be looked at for the purposes of valuation. Fourt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e would be leviable in spite of ocean loss , it flies in the face of Section 23 of the Customs Act in particular, the general statutory scheme and Rules 4 and 9 of the Customs Valuation Rules. and that the Tribunal has followed this judgement in Acalmar Oils Fats Ltd v. Commissioner of Customs, Vijayawada [2017 (351) ELT 335 (Tri-Hyd.)]. 2. Learned Authorised Representative submits that the lower authorities, being bound by the circular of the Central Board of Excise Customs referred to in the impugned order, were not in error. 3. The dispute pertains to the value to be adopted for assessment of liquid bulk cargo. The bills of entry were finalised by levying duty on the value in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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