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Commissioner of Customs Cochin-cus Versus Bharath Petroleum Corporation Ltd

2018 (2) TMI 955 - CESTAT, BANGALORE

Short levy of Customs Duty - only ground on which Revenue has challenged the impugned order is that certified shore tank receipt certificates were not available on record - Held that: - The customs duty is to be charged only on the basis of the actua .....

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- appeal dismissed - decided against Revenue. - C/CROSS/20436/2016, C/20164/2016-DB, C/Early Hearing/20542/2017, C/20164/2016-DB, C/20164/2016-DB - 23144 / 2017 - Dated:- 13-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND SHRI V. PADMANABHAN, TECHNICAL .....

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he respondent regularly imports crude oil which is pumped from the vessel to the shore tanks. The Bills of Entry were assessed provisionally pending production of original documents and evidence regarding shore tank receipt quantity. Subsequently ex- .....

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various periods on the basis of Bill of Lading quantity for the respective import consignments. Aggrieved by the various orders passed at the time of finalisation of provisional assessments, the respondent took the matter in appeal before the Commis .....

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rder by following the decision of the Hon ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd. Vs. CC, Mangalore [2015(323) ELT 433 (SC)]. In the above decision, the apex court decided that the quantities of goods imported shou .....

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e not available on record. 2. With the above background, we heard Smt. Kavitha Podwal, Authorised Representative for the Revenue and Shri Kurian Thomas, advocate for the respondent. 3. Learned AR submitted that the finalisation of assessment on the b .....

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ed counsel for the respondent submits that copies of such shore tank certificates are already available and sample copies have been filed before this Tribunal in the Cross-objections. 5. After hearing both sides and perusal of records, we note that t .....

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