2015 (4) TMI 1016

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..... s issued on the basis of the actual quantity delivered to the Appellant at discharge port in terms of the contract with the supplier - Held that:- issue is no more res integra in view of the decision of the Tribunal in the case of Commissioner of Customs, Ahmedabad Vs M/s Reliance Industries Ltd - [2014 (4) TMI 339 - CESTAT AHMEDABAD], whereby the Tribunal rejected the appeal filed by the Revenue. .....

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..... he issue involved in this case is whether the final assessment of the Bills of Entry would be on the basis of provisional invoice which was issued on the basis of unit price as per contract and load port quantity declared in the Bill of Lading on the basis of final invoice, which was issued on the basis of the actual quantity delivered to the Appellant at discharge port in terms of the contract wi .....

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