https://www.taxtmi.com/caselaws?id=114837 The Tribunal upheld the denial of concessional duty on unutilized imported Crude Soya Oil, citing the necessity of Customs verification for quantity discrepancies. The appellants' claim of short receipt was rejected as the survey lacked Customs endorsement. Duty liability was determined based on the quantity stated in the bill of entry, emphasizing duty on imported value, not received quantity. Without Customs officers' involvement in surveys, claims of quantity discrepancies are not considered for duty remission. The appeal was rejected due to insufficient evidence and lack of Customs verification, with a reduction in the penalty imposed. en-us Fri, 17 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 15:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114837 The Tribunal upheld the denial of concessional duty on unutilized imported Crude Soya Oil, citing the necessity of Customs verification for quantity discrepancies. The appellants' claim of short receipt was rejected as the survey lacked Customs endorsement. Duty liability was determined based on the quantity stated in the bill of entry, emphasizing duty on imported value, not received quantity. Without Customs officers' involvement in surveys, claims of quantity discrepancies are not considered for duty remission. The appeal was rejected due to insufficient evidence and lack of Customs verification, with a reduction in the penalty imposed. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114837