2018 (9) TMI 820 - AT - Central Excise

CESTAT Upholds Customs Duty Decision on Shore Tank Measurement

M/s Acalmar Oils & Fats Limited Versus Commissioner of Customs & Service Tax, Visakhapatnam - Cus

The Appellate Tribunal CESTAT HYDERABAD dismissed the rectification of error application filed by the Revenue regarding Final Order No. A/31557/2017. The ... Rectification of mistake - Held that:- The Bench considered and accepted the findings of the First Appellate Authority as dip reading for measurement of quantity of cargo in shore tank should be after the cargo settled down, which would have definitely indicated the correct quantity of the goods received, which was one of the issues has held in the favour of the importer by the Tribunal - Final Order dated 08.09.2017 is correct and there is no error apparent on the face of the record - Application for ROM dismissed. Issues: Rectification of error in Final OrderIn the judgment delivered by the Appellate Tribunal CESTAT HYDERABAD, the issue revolved around a rectification of error application filed by the Revenue concerning Final Order No. A/31557/2017 dated 08.09.2017. The specific point of contention was the Tribunal's reliance on a previous order in a similar case and the application of CBEC's Circular No. 96/2002 regarding shore tank measurement for Customs duty assessment. The main dispute was whether the Tribunal's decision in the present case was in line with the earlier order and the relevant Circular.The Tribunal, after hearing arguments from both sides, established that it had followed its own order from a previous case involving the same importer decided on 23.06.2017. The Bench considered the arguments and findings of the First Appellate Authority, particularly emphasizing the correct method of measuring the quantity of cargo in shore tanks. It was concluded that the Final Order dated 08.09.2017 was accurate, and there was no apparent error on record. Consequently, the application for rectification of mistake was dismissed for lacking merit.