2007 (1) TMI 374

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.... both sides. The relevant fact of the case, in brief, are that the respondent imported various vegetable oils for use in the manufacture of vanaspati and refined oil. at concessional rate of duty in terms of Notification No. 16/2000-Cus. dated 6-3-2000, It was noticed that the respondent received 30283.3 MTs of vegetable oils against the 30428.9 MT imported by them as mentioned in the bill of Entr....

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....f conditions of the relevant exemption, bill of entries have been assessed provisionally by the Customs authority and in respect of the quantity of 3042S.9 MT. It is contended that the respondent not challenged the Bill of Entries and, therefore, they are liable to pay duty on the shortage. The ld. DR. relied upon the Supreme Court's decision in the case of Flock India v. CCE, 2000 (120) E.L.T. 28....

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....hore tank receipt CBEC vide Circular No. 95/2002-Cus. dated 23-12-02, it has been clarified that in the case of all bulk liquid cargo imports, whether for home consumption or for warehousing, the shore tank receipt quantity should be taken as the basis for levy of Customs duty. As such, the Commissioner (Appeals) rightly set aside the demand of duty on the basis of board's circular. In this connec....