2007 (2) TMI 96

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....Orders-in-Appeal No. 243/2005 (V-II) Cus., dated 28-2-2005 passed by the Commissioner of Customs & Central Excise (Appeals), Visakhapatnam. 2. The appellants imported palm oil. They filed Bill of Entry for a quantity of 999.841 MT. However, the quantity discharged on the basis of ullage survey was found to be 1001 .623 MT. The appellant filed refund claim for refund of Rs. 1,06,031/- claiming t....

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....ded. (ii) In the instant case, it is 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. The quantity received in the storage tank is 991.676 MTs as against the Ullage Survey Report showing 1001.623 MTs on which duty was collected. (iii) It is now settle....

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....cords of the case carefully. In certain bulk liquid cargo, the duty is levied at specific rates. For example the duty may be a particular amount per metric tonne. In such cases, duty is leviable on the quantity received. There is always a difference between the quantity ascertained through ship's Ullage and that received in the shore tank. By now it is well settled that in respect of bulk liquid c....