https://www.taxtmi.com/caselaws?id=167170 In Chapter X clearances, duty was to be assessed on the quantity established at the consignor's end, ordinarily by tank dip and out-turn reports, and an apparent higher quantity recorded at the consignee's end could not, by itself, displace that basis. Duty on the alleged excess was therefore not sustainable absent special circumstances showing error in the consignor's measurement. Liability under the bond rested with the consignee as obligor, so any discrepancy in the goods accounted for at the consignee's end could not be fastened on the consignor. The demand based on the apparent excess accordingly failed. en-us Thu, 15 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 18:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167170 In Chapter X clearances, duty was to be assessed on the quantity established at the consignor's end, ordinarily by tank dip and out-turn reports, and an apparent higher quantity recorded at the consignee's end could not, by itself, displace that basis. Duty on the alleged excess was therefore not sustainable absent special circumstances showing error in the consignor's measurement. Liability under the bond rested with the consignee as obligor, so any discrepancy in the goods accounted for at the consignee's end could not be fastened on the consignor. The demand based on the apparent excess accordingly failed. Case-Laws Central Excise Thu, 15 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167170