2009 (6) TMI 769

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....Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The issue involved in this appeal is as to whether the assessment of Motor Spirit and HSD imported through the Kandla Port by the appellant in bulk liquid cargo form has to be assessed on the basis of value or based on the actual shore tank quantity received. The impugned order has been passed holding that provisional assessment has to b....

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....he duty has to be charged on the basis of actual quantity received is supported by Section 12 of General Clauses Act, 1897. (c)     No duty is payable on the quantity not received. (d)    Additional duty of Customs @ Rs. 2/- per litre paid under Finance Act need not be added for the purpose of computation of CVD payable. 3. He fairly agrees that the....