2013 (12) TMI 289

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....Thirumalai, Advocate, for the Respondent. ORDER These appeals are directed against the Orders-in-Appeal Nos. 02 and 03/2006 (V-II) Cus., dated 17-1-2006 2. After hearing both sides for some time in the matter, we find that the issue involved in these cases is whether the assessee is required to discharge the duty liability on the imported bulk liquid cargo on the shore tank receipt quanti....

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....rejected the refund claim for the differential duty holding that the shore quantity cannot be considered for discharge of duty liability. The learned Commissioner (Appeals) has set aside the said order and hence, this appeal. 3. The learned counsel appearing on behalf of the assessee would draw our attention to the judgment of the Tribunal in the case of CC & CE, Visakhapatnam v. Ruchi Infrastr....

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....bmissions made at length by both sides and perused the records. We find that the issue involved in this case is regarding the discharge of duty liability on the quantity of goods imported and received. It is the contention of the assessee that they are liable to discharge the duty liability on the shore tank quantity when cleared by Ex-Bond Bills of Entry while the Revenue is saying that they are ....