2016 (12) TMI 316

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....very of customs duty on the goods imported i.e. Phosphoric Acid during the period 1991 to 1995. 3.  During the relevant period, the respondent imported Phosphoric Acid for manufacture of fertilizers by availing concessional rate of duty under various Customs Notification No. 166/76, 236/89, 121/92, 265/92 & 24/94. It is the case of the Revenue in the show-cause notice that out of total quantity imported approximately 80.78 MTs was shown as short received by the appellant in their Books of Account i.e. stock register. It is also the case of the Revenue in the show-cause notice that the respondent is required to discharge the customs duty as this quantity is not used for manufacturing of fertilizers, hence, benefit of Notificati....

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....ct perspective. 5.  Learned C.A. on the other hand would draw my attention to the fact that Phosphoric Acid being hazadous in nature was transferred to master vessel to daughter vessel and daughter vessel into the shore tank. It is also his submission that the difference between the Ullage report of the master vessel at the port of discharge and the quantity discharge and receipt in the shore tank is negligible. It is his submission that the quantity was not even discharged from master vessel and not received in the shore tank at the port of import. Hence, demand of duty is incorrect. He would rely upon the Circular issued by Board vide No. 96/2002-Cus dated 27.12.2002. He would also rely upon the decision of the Tribunal in the cas....