TMI Blog2017 (3) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... peline from the vessel to the shore tank thro ugh which the liquid is pumped and various other parameters. Also, it was pointed out that since the goods had already been cleared after import, it was not practically possible to take fresh dip measurement of the same stock of liquid in the same tank - impugned order upheld - decided against appellant-assessee. - C/686/2007-DB, C/687/2007-DB & C/688/2007-DB - A/30209-30211/2017 - Dated:- 20-2-2017 - Mr. (Dr.) Satish Chandra, President, And Mr. Madhu Mohan Damodhar, Technical Member Shri Karan Talwar, Advocate for the Appellant. Shri M. Chander Bose, Jt. Commissioner (AR) for the Respondent, [Order Per (Dr.) Satish Chandra] Since identical issue is involved in all the thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . After hearing Shri Karan Talwar for the appellant and Shri M. Chander Bose for the it appears that identical issue has come up before this Tribunal at Bangalore in the case i.e. Acalmar Oils Fats Ltd. Vs. CC, Visakhapatnam [2014(300) ELT520 (Tri.-Bang.)] wherein the Tribunal held as under: 2 . On a perusal of the records and hearing the learned Commissioner (AR), we find that the appellant filed these appeals against finalization of provisional assessments of ex-bond Bills of Entry filed during 2004-05 in respect of crude palm oil imported by them. The original authority had finalized the provisional assessments on the basis of the shore tank quantity ascertained by the dip measurement soon after receipt of the cargo in the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r assessment. Therefore, the decisions cited in the memoranda of appeals are not relevant. Though the appellant has referred to certain opinion of FOSFA (Federation of Oil, Seeds and Fats Association International) in the memoranda of appeals, there is nothing in that opinion concerning the time taken by the liquid to settle. The case of the appellant is that dip measurement should have been done after at least 48 hours from the time of receipt of the liquid cargo in the shore tank. The FOSFA opinion does not throw any light on this aspect. On the other hand, we have found the appellate Commissioner's view in this connection to be more acceptable. The learned Commissioner (Appeals) observed thus : in my opinion the time for stabiliza ..... X X X X Extracts X X X X X X X X Extracts X X X X
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