TMI Blog2019 (12) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... f Ullage Report/Bill of Lading Quantity? HELD THAT:- From the decision of the Tribunal in the case of BHARAT PETROLEUM CORPORATION LTD. VERSUS COMMISSIONER OF CUSTOMS (IMPORT) , MUMBAI [ 2015 (2) TMI 127 - CESTAT MUMBAI] which was upheld by Hon ble Supreme Court in COMMISSIONER VERSUS BHARAT PETROLEUM CORPORATION LTD. [ 2016 (5) TMI 552 - SC ORDER] , it was clearly held that NCCD Duty which is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent ORDER RAMESH NAIR The issue involved in the present case is that whether National Calamity Contingent Duty levied at specific rates is to be levied on actual Shore Tank Receipt Quantity or on the basis of Ullage Report/Bill of Lading Quantity. The case of the department is that the NCCD should be levied on the quantity as per bill of lad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of whether Custom Duty is leviable at specific rate or at Ad valorem basis. She further referred to Board Circular No. 6/2006-Cus dated 12.01.2006 whereby it was again clarified that where duty is leviable at specific rate quantity determined during the Shore Tank Measurement should be accepted. She further submits that the issue is no longer Res-Integra as the same was decided in the case of Bhar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the sides and perused the record. We find that this Tribunal in the case of Bharat Petroleum Corporation Limited (Supra) considered the very same issue where in all the relevant Circular were also considered and conclusively held that national calamity contingent duty levied at specific rates has to be levied on actual Shore Tank Receipt Quantity. 4.2.3 In view of the above f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Tribunal which was upheld by Hon ble Supreme Court, it was clearly held that NCCD Duty which is levied at specific rates, it will be levied on the actual Shore Tank receipt Quantity. In the present case also the rate of NCCD is a specific rate and not Ad valorem. Therefore, the ratio of the above Judgment which finally settled by the Hon ble Supreme Court is squarely applicable in the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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