TMI Blog2013 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- duty liability has to be paid on the transaction value which is a price payable for the goods irrespective of the quantity received by the assessee in the shore tanks. There are contradictory judgments available - udgment and orders in the case of MRPL (2006 (2) TMI 518 - CESTAT, BANGALORE) is has taken a view that duty liability has to be paid on the transaction value which is a p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. ORDER These appeals are directed against the Orders-in-Appeal Nos. 02 and 03/2006 (V-II) Cus., dated 17-1-2006 2. After hearing both sides for some time in the matter, we find that the issue involved in these cases is whether the assessee is required to discharge the duty liability on the imported bulk liquid cargo on the shore tank receipt quantity or on the ship ullage quantity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... differential duty holding that the shore quantity cannot be considered for discharge of duty liability. The learned Commissioner (Appeals) has set aside the said order and hence, this appeal. 3. The learned counsel appearing on behalf of the assessee would draw our attention to the judgment of the Tribunal in the case of CC CE, Visakhapatnam v. Ruchi Infrastructure Ltd. [2008 (224) E.L.T. 477 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and perused the records. We find that the issue involved in this case is regarding the discharge of duty liability on the quantity of goods imported and received. It is the contention of the assessee that they are liable to discharge the duty liability on the shore tank quantity when cleared by Ex-Bond Bills of Entry while the Revenue is saying that they are supposed to discharge duty in the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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