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TMI Blog2016 (8) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... No.KOL/CUS/PORT/57/2007 dated 30.03.2007 under which, inter alia; demand of Rs. 6,01,54,542/-, along with interest, with respect to 5988 MT of imported Phosphoric acid, calculated by the department, was confirmed and equivalent penalty was imposed. Appeal No.C/234/2007 has been filed by the Revenue against the same Order-in-Original dated 30.03.2007 on the grounds, inter alia, that Adjudicating authority has failed to pass orders with respect to excess ammonia found. 2. Shri Ravi Raghavan (Advocate) and Shri Tanmoy Chakraborty (Advocate) appeared on behalf of the appellant. Learned Advocate Shri Ravi Raghavan argued that Appellant was periodically importing Phosphoric acid and claiming concession exemption under Notification No. 166/76-CUS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... insisting payment of duty as per the Ullage Report quantity and the quantity declared in the bills of entry filed under prior entry procedure. That CBEC vide Circular No.96/2002-CUS dated 27.12.2002 clarified that quantity received in the offshore tanks should be taken into consideration for the purpose of payment of customs duty in view of the various case laws, including the one decided by Apex Court, as indicated in para 2 & 3 of CBEC Circular dated 27.12.2002. That after this Circular appellant is following procedure specified in para-6 of this Circular and movement of imported goods through pipeline to the off shore tanks of the appellant take place in the presence of customs and same independent surveyors, who were surveying earlier, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment, therefore, confiscation of imported goods, imposition of Redemption fine/penalties is not attracted as claimed in Revenue s appeal. That before CBEC Circular 96/2002-CUSTOMS dated 27.12.2002 duty on the entire ullage Report quantity was paid as prior entry bills of entry were filed and off shore tank reading was not available at the time of payment of duty. 3. Shri A.K.Das (Spl.Counsel) appearing on behalf of the Revenue argued that the entire quantity of Phosphoric acid and Ammonia indicated in the Ullage Report/manifest was cleared on payment of concessional rate of duty/NIL rate during the relevant period. That once the entire ullage quantity was being taken delivery on payment of duty then appellant cannot take a plea that l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill of Entry, i.e., without the cargo being warehoused in a shore tank, assessment may continue to be done as per ship's ullage survey report." That a procedure on supervision during unloading/movement was also prescribed by CC, Kolkata under Public Notice No.34/2003 dated 14.05.2003 for such movement. 3.1 It was also the case of the learned Spl.Counsel that excess Ammonia was the result of unmanifested excess quantity imported by appellant and the same should have been confiscated by the Adjudicating authority. 4. Heard both sides and perused the case records. The main issue involved in these proceedings is whether duty on imported goods should be based on the Ullage Report quantity made by the surveyors or the same should be as per qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity and quantity of cargo received in shore tank with respect to imports made after CBEC Circular dated 27.12.2002. If on examination/demonstration adjudicating authority finds it so then the same should be held to be applicable to the imports for the period prior to CBEC Circular dated 27.12.2002 also because it is not disputed that movement of cargo through pipeline under the supervision of independent surveyor has not changed during the periods prior/post CBEC Circular dated 27.12.2002. 4.2 On the issue of excess quantity of nearly 2000 MT of Ammonia in the shore tank of the appellant it is observed that the same has been explained to be due to 2000 MT of Ammonia received from M/s.EID Parry (India) Ltd. which was a replacement of app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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