2003 (5) TMI 137

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..... me up for hearing yesterday and adjourned today is for early hearing of the appeal and for restoration of the stay application which was dismissed as not pressed in the absence of the appellant or its representative. 2. Accepting the contention that the appellant did not receive the notice of hearing, we restore the stay application. 3. Finding that the issue is already covered by the judgment .....

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..... 6) E.L.T. 1072 (and in CC v. Hindustan Petroleum Corporation Ltd. - 2000 (121) E.L.T. 109) on merits. Subsequently the Board in its Circular No. 96/2002-Customs of 27-12-2002 has held that quantification of bulk liquid cargo was to be determined on the basis of receipt in the shore tank. This development occurred after the Commissioner passed the order impugned in this appeal. 6. The appeal is a .....

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