2006 (3) TMI 622

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....'Propene', which was the quantity manifested on the Bill of Lading and the cargo declaration in Form II. They obtained clearance of the goods on payment of duty of Rs. 17,26,792/- leviable on the said quantity. The landing certificate dated 10-2-1994 issued by the Superintendent, Customs House, Cuddalore indicated 1359.830 MTs of 'Propene' as having been despatched through private weighbridge under Customs supervision. In respect of the differential quantity (1408.655 - 1359.830 = 48.825 MTs) of 'Propene', the importers filed a refund claim dated 1-3-1994, which was rejected by the original authority. Similar refund claims which were filed in respect of 4 other consignments of 'Propene' were also rejected. In each case, the original authori....

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....y was said to have observed, in its order, that the appropriate remedy for the department against the Appellate Commissioner's order was appeal to this Tribunal. Further, ld. SDR claimed that there were instances of this Tribunal having entertained similar cases e.g., Hindustan Lever Ltd. v. Commissioner of Customs, Mumbai [2004 (176) E.L.T. 771 (Tri.-Mumbai)] and Mangalore Refinery & Petrochemicals Ltd. v. Commissioner of Central Excise, Bangalore [2002 (141) E.L.T. 247 (Tri.-Bang.)]. 3. We have carefully considered the rival arguments. Any person aggrieved by an order passed by the Commissioner (Appeals) under Section 128A of the Customs Act can prefer appeal to this Tribunal in terms of clause (b) of sub-section (1) of Section 12....

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....noted at various stages of importation and clearance are as under :- I Qty. manifested on Bill of Landing = 1408.655 MTs (Duty was paid on this quantity) II Qty. available in the vessel on its arrival at the Port (as per Ullage survey report) = 1404.789 MTs   III Quantity discharged from the vessel (diff. between the quantities shown in the initial and final Ullage survey reports) = 1391.577 MTs (Cuddalore being an anchored port, the vessel was anchored at a point off onshore storage point and the imported liquid was pumped from the vessel into barges, which took the goods ashore.) IV Qty. dispatched under Customs supervision (as per landing certificate dated 10-2-1994 issued by ....