2013 (11) TMI 946

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....ty, AR (Asstt. Commr.), for the Respondent. ORDER Heard both sides. 2. The Appellant filed these two Appeals namely, C/A/83 & 84/2007, against two different Orders-in-Appeal, dated 2-2-2007 and 5-2-2007 respectively, whereby the learned Commissioner (Appeals) rejected the appeals filed by the Appellant. 3. Briefly stated the facts of the case are that the Appellant had imported Phospho....

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....n its short tank, whereas it is the case of the Department that there was an excess receipt of cargo and accordingly, the appellant were asked to pay the duty which they had discharged during clearance of the consignment. 5. The contention of the learned AR is that they had followed the procedures for clearance of the consignment, as per Board's Circular No. 6/2006, dated 12-1-2006 issued in re....

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....ated 12-1-2006 issued by the Board which clearly specified the procedure for assessment of bulk cargo where duty leviable on ad valorem basis is as follows : 'In all cases where Customs duty is leviable on Ad Valorem basis, the assessment of bulk liquid cargo should be based on Invoice price, which is the price paid or payable for the imported goods, i.e. transaction value, irrespective of quan....