TMI Blog2022 (9) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... only the Hon ble Supreme Court in the case of MANGALORE REFINERY AND PETROCHEMICALS LTD. VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [ 2015 (9) TMI 245 - SUPREME COURT] decided that the quantity of liquid cargo should be taken on actual shore tank received basis and not on the basis of invoice and the same was accepted by the Board by withdrawing the earlier circular. Therefore, the issue is no mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular No.6/2006-Cus dated 12 January, 2006. According to which the quantity for assessment of liquid cargo should be taken as per the quantity mentioned in the invoice. He submits that subsequent to this Circular the Hon ble Supreme Court passed a judgment in the case of M/s. Manglore Refinery Petrochemicals Ltd Vs. C.C., Manglore 2015 323 ELT 433 (SC) wherein it was held that for liquid cargo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hemicals Ltd (Supra) decided that the quantity of liquid cargo should be taken on actual shore tank received basis and not on the basis of invoice and the same was accepted by the Board by withdrawing the earlier circular. Therefore, the issue is no more under dispute now. 5. Accordingly the impugned order is set aside, the appeal is allowed. (Dictated Pronounced in the open court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
