2001 (12) TMI 743

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....llant. Shri T.K. Kar, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in these two appeals filed by M/s. IOC Ltd. is whether the duty of Customs can be demanded for unloading the petroleum product at Port Blair instead of Budge Budge as requested for initially by them. 2. We have heard Shri P.K. Das, ld. Advocate, and Shri T.K. Kar, ld. DR for....

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....hat region. In view of the facts and circumstances of the case, we are of the view that no Customs duty is demandable from the appellants only on the ground that the place of destination was changed, particularly when it is not in dispute that Port Blair is also declared as bonded warehouse station. We also observe that when the oil was received at Port Blair, there was some shortages in the quant....