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2018 (3) TMI 877 - AT - CustomsDuty demand on crude oil based on Bills of Lading quantity - Whether the appellant has discharged the customs duty on the crude oil which was imported by them? Held that: - the issue is now squarely settled by Hon’ble Supreme Court in the case of Mangalore Refinery & Petrochemicals Limited Vs. CC, Mangalore [2015 (9) TMI 245 - SUPREME COURT], where it was 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 - customs duty needs to be worked out only on the basis of the quantity of crude oil received in the shore tanks - appeal disposed off.
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