2003 (1) TMI 164 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Bangalore disposed of three appeals involving the import of R.B.D. Palmolein Oil from Malaysia via Madras Port. The appellants warehoused the oil in Madras and then transported it to a Bonded Warehouse in Hyderabad. They paid duty based on the Survey Reports from Madras but later filed refund applications that were rejected. The Tribunal upheld the duty payment but directed the Adjudicating Authority to determine the quantity based on shore tank receipt at Hyderabad for duty assessment. Refund applications should then be processed accordingly.