2017 (3) TMI 1067

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..... engaged in the business of import of bulk liquid cargo of vegetable oils such as palmolein, crude palm oil, soya bean Oil etc. for the purpose of sale in the domestic market. Insofar as the present appeals are concerned, the appellants imported bulk of soya bean oil through Kakinada Port and manner of measurement thereby. The Imported soya bean oil was stored in bonded tank and as soon as it was received in the shore tank, the Customs authorities took dip measurement of the entire cargo. It is on basis of the said dip measurement, that the appellants were directed to file Ex-Bond Bili of Entry. As per the practice in Kakinada Custom House, they were required to file Ex-Bond Biffs of Entry for the quantity ascertained by the dip measurement .....

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..... n done within 48 hours of receipt of the liquid cargo in the shore tank. According to the appellant, the liquid would take at least 48 hours to settle and, there ore, any measurement of its depth in the shore tank before this period would yield incorrect results. In this connection, the appellant has, inter Cilia, pointed out that the practice followed at Kakinanada Port was different Porn the one followed in other Indian ports. They have also referred to Board's Circular No. 96/2002-Cus., dated 27-12-2002. They have also claimed that the Commissioner (Appeals) wrongly interpreted Public Notice No. 2/2003, dated 24-1-2003 concerning assessment of bulk liquid cargo. A few decisions have also been cited in the memoranda of appeals. The le .....

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..... uthority further noted, quite rightly so, that the appellant never raised any dispute at the time of shore tank dip reading by the Customs which was taken in the presence of the appellant's representative. Further 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, as rightly observed by the learned Commissioner (Appeals). For these reasons, we have got to reject these appeals as devoid of merits. It is ordered accordingly. 4. In view of the above, we find no reason to interfere with the impugned orders. The impugned orders are sustained along with the reasons mentioned therein. In the result, all the three appeals filed by t .....

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