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2018 (2) TMI 1077 - AT - CustomsWhether the appellant are required to discharge duty on the invoice quantity of bulk liquid cargo imported as reflected in the Bills of entry or on the quantity shown in the out turn report as determined? Held that: - Hon’ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd. Vs CCE Mangalore [2015 (9) TMI 245 - SUPREME COURT] has held that If the goods are pilferred after they are unloaded or lost or destroyed at any time before clearance for home consumption or deposit in warehouse, importer is not liable to pay duty leviable on such goods. Appeal allowed - decided in favor of appellant.
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