2017 (3) TMI 284

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....ellant Dr. J. Harish, AR For the respondent ORDER Per S.S GARG The present appeal is directed against the impugned order dated 29.3.2005 passed by the Commissioner (A) wherein he has upheld the Order-in-Original and rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellant had imported crude oil and filed Bill of Entry for assessment and w....

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....ng the adjudication proceedings, the department demanded the differential duty and the same was confirmed by the Additional Commissioner vide his Order-in-Original dated 29.12.2004 and on an appeal by the appellant, the same was confirmed by the Order-in-Appeal dated 29.3.2005. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. The preliminary issue involved in ....

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.... into which such cargo is pumped from the tanker should be taken as the basis for levy of customs duty. He further submitted that shore tank quantity in the instant case is 83860.159 MTs as indicated in the Cargo Intake Certificate and customs duty shall be levied only on such quantity received in the shore tank. He also prayed that customs duty should be re-determined by adopting the shore tank q....

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....flect quantity of goods at the time and place of importation - Duty could only be on goods brought into India, and till then, there is no charge to tax - Under Sections 13 and 23 of Customs Act, 1962 no import duty is leviable on goods lost, pilfered or destroyed - Also, measure for levy of Customs duty in Section 12 ibid and Rules 4 and 9 of Customs Valuation (Determination of Price of Imported G....