2004 (3) TMI 507

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....Shri Hitesh Shah, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The appellants imported RBD Palmolein Oil through Chennai and Kakinada Ports. Therefore, the consignments were transported by road to Hyderabad and warehoused in the importer's private bonded warehouse after so warehousing the imported goods, they claimed refund of part of the customs duty paid at the time of....

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....that in the present case, goods were not warehoused at the place of import but were transported a long distance by road. According to SDR, quantity difference attributable to losses during transit etc. are not to be taken into account. He has referred in this connection to Para 6 of the Circular No. 96/2002-Cus., dated 27-12-2002 which is reproduced below : "6. Another issue of relevance p....

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....nt for the purposes of levy of duty. However, in a situation where there is no facility of measurement at the port i.e. bulk liquid cargo which is not discharged through regular pipelines and cleared directly on payment of duty under a white Bill of Entry, i.e., without the cargo being warehoused in a short tank, assessment may continue to be done as per ship's ullage survey report." (Emphasised a....

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....24.315 25.648 1,28,356/- 7.   9/99, 31-3-99 748.378 745.000 3.378 20,435/-" It is to be noted from the above data that there is no pattern at all to the variation in quantities between invoice and warehoused quantity. Quantity imported under Serial Nos. 6 and 7 are somewhat same; but quantities warehoused at Hyderabad vary vastly. Under Serial No. 6, the differen....