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TMI Blog2023 (11) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the matter where it was held that the quantity of crude oil actually received into a shore tank in a port in India should be the basis for payment of customs duty. Consequential action, in accordance with this declaration of law, be carried out by the customs authorities in accordance with law. The impugned order-in-appeal is legally tenable and the same is correct and legal - Appeal dismissed. - HON BLE MR. SOMESH ARORA , MEMBER ( JUDICIAL ) And HON BLE MR. C. L. MAHAR , MEMBER ( TECHNICAL ) Shri JC Patel, Shri Rahul Gajera , Advocates and Ms. Shilpa Paloni , CA for the Appellant Shri Anoop Kumar Mudvel , Superintendent ( AR ) for the Respondent ORDER C. L. MAHAR : The brief facts of the matter ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... JMN-CUSTM-000-APP-001-17-18 dated 03.04.2017 set-aside the impugned order of refund with directions to the Adjudicating Authority to examine all facts, documents, provisions of law and facts including the case laws of Hon ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Limited and subsequent circular dated 26.07.2017 issued by the Board. 3. In denovo proceedings, the matter has been adjudicated by the Deputy Commissioner of Customs vide its order-in-original No. 04/DC/CHS/REF/2017 dated 14.09.2017 wherein the Deputy Commissioner, after examining the matter in detail has passed the following order:- I hereby sanction refund claim of Rs. 4,19,38,972/- (Rupees Four Crore Nineteen Lakh Thirty Eight Thousand Nine H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refully gone through the appeal memorandum, as well as record of the case. In this regard, I find that adjudicating authority came to conclusion that final assessment of Bills of entry was erroneously finalised by taking into consideration bills of lading quantity of the load port for calculating of BCD instead of taking unity in second in the Ship's Ullage Survey Report at the discharge port in India. This resulted in part, short payment of Customs duty of Rs. 5,16,232/- in the bills of entry No. F-38/03.05.2011 and also erroneous refund amounting to Rs. 28,60,198/- in 05 Bills of Entry bearing Nos. F-38/03/05.2011, F-40/04.05.2011, F-79/31.05.2011, F-97/14.06.2011 and F-104/18.06.2011 out of 12 Bills of Entry covered in the refund ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing duty. In this regard, the adjudicating authority has correctly placed reliance on the decision of the Hon'ble Supreme Court in the case of M/s. Mangalore Refinery and Petrochemicals Limited - 2015 (23) ELT 435 (SC). 13. Further, the Board while clarifying the matter vide Circular No. 14/201 26.07.2017 has instructed that in case of bulk liquid cargo imports, the shore tank quantity should be taken into consideration for levy of Customs duty irrespective of whether Customs duty is leviable at a specific rate or ad-valorem basis. Where bulk liquid cargo is directly cleared without being pumped into shore tank, assessment is to be done as per Ship's Ullage Survey spent at the port of discharge. In view of the stove, I d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral statutory scheme and Rules 4 and 9 of the Customs Valuation Rules. 18. We therefore, set aside the Tribunal s judgment and declare that the quantity of crude oil actually received into a shore tank in a port in India should be the basis for payment of customs duty. Consequential action, in accordance with this declaration of law, be carried out by the customs authorities in accordance with law. All the aforesaid appeals are disposed of in accordance with this judgment. 7. In view of the above decision of the Hon ble Supreme Court, we find that the impugned order-in-appeal is legally tenable and we hold that the same is correct and legal. Accordingly, we find that the appeal is without merit and deserve to be dismissed. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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