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TMI Blog2019 (2) TMI 1801X X X X Extracts X X X X X X X X Extracts X X X X ..... and was directed to pay duty on the entire quantity taking into account quantity in the ullage report as the total quantity received. The only ground on which the refund was sought to be rejected by the lower authority is that the imports were made prior to the acceptance of the judgment of Hon ble Supreme Court in the case of Mangalore Refinery Petrochemicals Limited [2015 (9) TMI 245 - SUP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 211-30213/2019 - Dated:- 15-2-2019 - Shri P. Venkata Subba Rao, Member (T) Shri S. Thirumalai, Advocate, for the Appellant. Shri Guna Ranjan, Superintendent (AR), for the Respondent. ORDER All these three appeals have been filed against Orders-in-Appeal as above. The appellant in these cases is an importer of crude palm oil, crude soyabean oil and crude sunflower oil, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under protest on the ground that shore tank quantity should be considered and not the ullage quantity as reported by the ship. Their applications for refund were rejected by the lower authority and the appellant preferred an appeal before the first appellate authority who rejected their appeal. Hence this appeal. 2. The findings of the lower authority on this issue is that the issue was sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant submits that Hon ble Supreme Court has already decided the matter of law which has been accepted by the Board and instead the Adjudicating Authority relied on a decision of Chief Commissioners Conference. Any decision by the Chief Commissioners cannot prevail over the decision of Hon ble Supreme Court as well as the directions of the Board regardless of the fact that imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g authorities are bound by the same. The Hon ble Supreme Court settled the legal position that in case of liquid cargo transferred to the shore tank, the shore tank quantity should be considered for determining the Customs duty and not the quantity mentioned in the ullage report. Therefore, the appellants who were compelled to pay excess duty, are entitled to refund of the same under Section 27, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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