TaxTMI 
TaxTMI 
2011 (7) TMI 843
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....ellant imported three consignments of edible oils during March 2003 through Kakinada port. The total quantity of edible oils as per Bills of Lading was 5289.980 MTs. The imported consignments were surveyed by independent surveyors in the presence of representatives of suppliers, importer, master of the vessel and customs and Ullage Survey Reports were prepared. Total quantity of edible oils as per the Ship Ullage survey reports was 5287.829 MTs. The appellants filed into Bond Bills of Entry for the 3 consignments declaring the quantities of edible oils as per the Ullage survey reports and bonded the imported goods. (b) The appellants, thereafter, on different dates during March 2003 to June 2003, filed several Ex-....
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....ribunal in the case of CC & CE, Visakhapatnam v. Ruchi Infrastructure Ltd. reported in 2008 (224) E.L.T. 477 (Tri.-Bang.) which held that the assessment of bulk liquid cargo has to be done on the basis of shore tank quantity and not as per Ullage report and also the decision of the Tribunal in the case of Mangalore Refinery & Petrochem Ltd. v. CC, Mangalore reported in 2006 (205) E.L.T. 753 which held that the duty liability would be for entire quantity as indicated in the Bill of Lading and loss, if any was not to be considered. The Division Bench felt that there seemed to be contradiction in the judgments given by the Co-ordinate Benches as cited above on an identical issue and therefore referred the matter for constitution of Larger Benc....
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.... the relevant period were chargeable to on the basis of value and quantity, and therefore the Hon'ble Bench did not have occasion to examine the valuation aspect. (b) Decision in the case of M/s. Exim India Oil Co. Ltd., 2001 (131) E.L.T. 207 (Tri.-Kolkata), wherein the Tribunal has held that Ocean loss on account of spillage or evaporation or any other count was not permissible deduction when full payment has been made for entire quantity inclusive of loss under the provisions of Section 14 of Customs Act, 1962. While deciding the issue, the Tribunal relied on the decision of the Hon'ble Supreme Court in the case of M/s. Surya Roshini, 2000 (122) E.L.T. 3 (S.C.). In the Surya Roshini case, the Hon'ble Supreme Cou....
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....peal by the department against the said order stands dismissed by the Hon'ble Supreme Court as reported in 2002 (142) E.L.T. A280 (S.C.). 6.2 Relying on the decision of the Tribunal in the case of Collector of Customs, Visakhapatnam v. Hindustan Petroleum Corporation reported in 2001 (130) E.L.T. 139 and the decision in the case of Mangalore Refinery Petrochemicals Ltd. v. CCE, Bangalore reported in 2002 (141) E.L.T. 247, he submits that the imported quantity should be taken as the quantity ascertained by dip measurement in the shore tanks and not as per Ullage survey report. He further submits that the appeal of the department against the said decision stands dismissed by the Hon'ble Supreme Court. 6.3 Learned advocate also....
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....duty. The decision in the Ruchi Infrastructure Ltd. case related to refund of duty when the initial assessments were provisional and the finalization took place on the basis of quantity mentioned in the shore tank receipts. 7.2 Thus we find the decisions of the Tribunal in the case of Ruchi infrastructure Ltd. and Mangalore Refinery & Petro Chem. Ltd. were rendered in different sets of facts and therefore we do not find any conflict. 7.3 The other decisions cited by the ld. Advocate are also on the facts of the said cases, as discussed below : (a) In the case of Collr. of Customs, Visakhapatnam v. HPCL, 2001 (130) E.L.T. 139 assessment of into bond bills of entry were provisional due to specific pr....
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....e Tribunal in the case of Acalmar Oils & Fats Ltd., 2007 (215) E.L.T. 110 has been passed on "an admitted position that the impugned goods were discharged into shore tanks in the presence of Customs officers, Owner's Surveyors, Receiver's Surveyors and the Chief Officer of the Vessel." 8.1 It is to be noted that the quantity mentioned in the bill of lading is what is claimed to have been supplied by the foreign based exporter. Ullage survey conducted by the independent surveyors serve important purposes, as they are conducted in the presence of representative of the supplier. Master of the vessel, importer and the customs. Shortages could be due to various reasons. If there i....