2003 (10) TMI 483

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order]. - The appellants had imported a consignment of 'heavy melting scrap of iron/steel' and cleared the same through Custom House, Kandla under Bill of Entry dated 18-6-98. The quantity of the goods shown in the Bill of Entry was 266.45 MTs which was the quantity covered by the relevant invoice and shipped from abroad. The proper officer of Customs who inspected t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal authority. Hence the present appeal. 2. Heard both the sides. The Counsel for the appellants submits that the quantity of goods delivered to them from the Customs barrier was only 261.390 MTs as evidenced by the proper officer's report entered on the reverse side of the Bill of Entry. The said quantity was admittedly melted in the appellants' induction furnace as certified by the Deput....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the cited decision, submits that the said decision was rendered in the particular facts and circumstances of that case, in which there was an elaborate procedure of transfer of the imported goods (naphtha) from vessel to the assessee's plant, laid down under a Public Notice issued by the Commissioner of Customs, Mumbai. The learned DR also refers to the Consumption Certificate issued by the Dep....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espect, I am convinced that the expression 'quantity delivered' used in the certificate means the quantity issued across the Customs barrier. This is abundantly clear from the allied entries in the certificate, which shows the "quantity shipped", "quantity delivered" and "quantity consumed". The DR's submission that 'quantity delivered' should be understood as quantity delivered at the factory doe....