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2019 (12) TMI 653 - AT - CustomsLevy of NCCD - case of the department is that the NCCD should be levied on the quantity as per bill of lading and not on actual shore tank receipt quantity - whether National Calamity Contingent Duty levied at specific rates is to be levied on actual Shore Tank Receipt Quantity or on the basis of Ullage Report/Bill of Lading Quantity? HELD THAT:- From the decision of the Tribunal in the case of BHARAT PETROLEUM CORPORATION LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI [2015 (2) TMI 127 - CESTAT MUMBAI] which was upheld by Hon’ble Supreme Court in COMMISSIONER VERSUS BHARAT PETROLEUM CORPORATION LTD. [2016 (5) TMI 552 - SC ORDER], it was clearly held that NCCD Duty which is levied at specific rates, it will be levied on the actual Shore Tank receipt Quantity - In the present case also the rate of NCCD is a specific rate and not Ad valorem. Therefore, the ratio of the above Judgment which finally settled by the Hon’ble Supreme Court is squarely applicable in the present case. Therefore, the demand of differential NCCD based on Bill of Lading/Ullage Report is not sustainable. Appeal allowed - decided in favor of appellant.
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