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2011 (7) TMI 843 - AT - CustomsRefund - Conflicting decision - Learned Joint CDR submitted that there is no provision in the Customs Act for non-charging of customs duty in respect of quantity short found, as ascertained on the basis of removal from shore tank - It is to be noted that the quantity mentioned in the bill of lading is what is claimed to have been supplied by the foreign based exporter. Ullage survey conducted by the independent surveyors serve important purposes, as they are conducted in the presence of representative of the supplier - Held that: the ullage survey report was taken in presence of representatives of importer, foreign supplier, master of the vessel and customs. We find that the respondents filed into Bond Bills of Entry for quantities mentioned in the ullage report and the assessment was made finally - This is a case of shortage of goods found out of undisputed quantity of bonded goods found short at the time of ex-bond clearance. Regarding conflicting decisions - CC & CE, Visakhapatnam v. Ruchi Infrastructure Ltd. 2007 (11) TMI 210 - CESTAT, BANGALORE and Mangalore Refinery & Petrochem Ltd. v. CC, Mangalore reported in 2006 (2) TMI 518 - CESTAT, BANGALORE - held that:- There is no conflict in the decisions.
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