9911796707
TMI Blog2004 (3) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : C.N.B. Nair, Member (T)]. - The appellants imported RBD Palmolein Oil through Chennai and Kakinada Ports. Therefore, the consignments were transported by road to Hyderabad and warehoused in the importer's private bonded warehouse after so warehousing the imported goods, they claimed refund of part of the customs duty paid at the time of imports. A ground was taken that quanti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arehoused at the place of import but were transported a long distance by road. According to SDR, quantity difference attributable to losses during transit etc. are not to be taken into account. He has referred in this connection to Para 6 of the Circular No. 96/2002-Cus., dated 27-12-2002 which is reproduced below : "6. Another issue of relevance pertains to assessment of bulk liquid cargo w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in a situation where there is no facility of measurement at the port i.e. bulk liquid cargo which is not discharged through regular pipelines and cleared directly on payment of duty under a white Bill of Entry, i.e., without the cargo being warehoused in a short tank, assessment may continue to be done as per ship's ullage survey report." (Emphasised added). 3. We have perused the records ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n at all to the variation in quantities between invoice and warehoused quantity. Quantity imported under Serial Nos. 6 and 7 are somewhat same; but quantities warehoused at Hyderabad vary vastly. Under Serial No. 6, the difference is about 25.6 a MT while under Serial No. 7 the variation is only a fraction of it, at 3.4 MT. Vast variation in respect of comparable quantities is to be noted under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
