2003 (1) TMI 164

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..... appeals are being disposed off by this common order, since the issue involved therein is same. 2. The appellants imported R.B.D. Palmolein Oil from Malaysia, via Madras Port. They warehoused the same at Madras. From the Bonded Warehouse at Madras, the oil was transported under a transit bond, to a Bonded Warehouse at Hyderabad. At Hyderabad, they were asked to pay duty on quantities of the oil .....

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..... llants are responsible. The appellants have paid the entire duty involved against the Into-Bond Bill of Entry No. 362/96, dated 21-9-96 before the clearance of the RBD Palmolein Oil. The duty of Rs. 38,307/- involved on the short received quantity of 8.594 MT was, however, deposited vide the separate Challan No. 3629, dated 28-9-96. No refund is admissible to the appellants on the short received R .....

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..... n shore into which such cargo is pumped from the tanker". Therefore, bound by the decisions of the Apex Court and in view of the Boards' Order, the Adjudicating Authority is required to determine the quantity on which duty can be charged in this case, i.e. quantity of shore tank receipt at Hyderabad. This could be established from the different records being maintained and such other materials a .....

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