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2013 (12) TMI 588 - CESTAT BANGALOREFinalization of provisional assessments of ex-bond Bills of Entry filed - Import of crude palm oil - Timing of measurement of quantity - Assessee contends that liquid would take at least 48 hours to settle and, therefore, any measurement of its depth in the shore tank before this period would yield incorrect results - Held that:- Though the appellant has referred to certain opinion of FOSFA (Federation of Oil, Seeds and Fats Association International) in the memoranda of appeals, there is nothing in that opinion concerning the time taken by the liquid to settle. The case of the appellant is that dip measurement should have been done after at least 48 hours from the time of receipt of the liquid cargo in the shore tank. The FOSFA opinion does not throw any light on this aspect. On the other hand, we have found the appellate Commissioner’s view in this connection to be more acceptable. The learned Commissioner (Appeals) observed thus: In my opinion the time for stabilization depends on the type of bulk liquid cargo and also the length of the pipeline from the vessel to the shore tank through which the liquid is pumped and various other parameters. The appellate authority further noted, quite rightly so, that the appellant never raised any dispute at the time of shore tank dip reading by the Customs which was taken in the presence of the appellant’s representative. Further since the goods had already been cleared after import, it was not practically possible to take fresh dip measurement of the same stock of liquid in the same tank - Decided against assessee.
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