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2017 (3) TMI 1067 - AT - CustomsFinalization of provisional assessments of ex-bond Bills of Entry filed - Import of crude palm oil - Timing of measurement of quantity - Assessee objects against recording the quantity of the cargo immediately after pumping the oil into the tanks as the same does not yield accurate results - Held that: - identical issue has come up before this Tribunal at Bangalore in the case i.e. Acalmar Oils & Fats Ltd. Vs. CC, Visakhapatnam [2013 (12) TMI 588 - CESTAT BANGALORE] wherein the Tribunal held that 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 thro ugh which the liquid is pumped and various other parameters. Also, it was pointed out that 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 - impugned order upheld - decided against appellant-assessee.
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