TaxTMI 
TaxTMI 
2017 (7) TMI 673
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....nner of measurement of quantity of edible oil imported, hence they are taken up for common disposal. 2. On behalf of the assessee, Shri Jitender Motwani, Advocate, submitted that the appellants had imported bulk liquid edible oil which are pumped from the ship mostly to shore tanks to be warehoused and then subsequently cleared to refineries on ex-bond Bills of Entry. In some cases, the cargo is directly pumped to their refinery tank vide Bill of Entry for home consumption. At the time of import, the documents accompanying the Bills of Entry would only indicate the quantity imported as reflected in the ullage report which is prepared on basis of ship ullage survey report prepared at the load port. Board vide Circular No.96/2002-Cus dt. 2....
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....bsequently before the Tribunal, it has been unequivocally held that in case of imports of bulk liquid cargo, assessment is required to be done on the basis of shore tank receipt and not on the basis of ullage report, as per the directions contained in CBEC Circular No.96/2002-Cus. dt. 27/12/2002, for example in the case of Acalmar Oils & Fats Ltd. [2007(215) ELT 110 (Tri. Bang.)], CC, Visakhapatnam Vs. Adani Wilmer Ltd. [2008(227) ELT 154 (Tri. Ban.g)]. In the result there is no infirmity in these impugned orders and will have to be sustained, which we hereby do. 5.2. In the event, we do not find any merit in the stand of the Department to the contrary, for which reason, their appeals C/28 to 33/2008 are dismissed. 5.3. Appeal No.C/48....
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....ein is that dip reading should have been taken only after 48 hours, after the liquid is get stabilised. Since the reading has been taken within 48 hours, there is a difference in total quantity because of turbulence and foam. The lower appellate authorities have upheld the decision of the original authorities finalising the provisional assessments on the basis of the Joint Shore Tank Report quantity. They have alluded to the Public Notice No.2/2003 dt. 24/01/2003 read with instructions dt. 24/03/2003 and 24/06/2003 issued by the Visakhapatnam Commissionerate-II prescribing the procedure and conditions for import of bulk liquid cargo, wherein inter alia, the importer has to intimate Customs, 24 hours in advance of the intended time of receip....
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....shall be prepared and certified by the importer / authorised agent, customs officer, storage premises owner. 6.4. In any case, we further note that the percentage difference on account of such disputed measurements ranges between 0.003% to 0.26% only, which in our view is not very substantial. Such minor percentage differences can very well be attributed due to the presence of foam and added turbulence, proximate to discharge of the bulk edible oil cargo to the shore tank. Hence both on the manner and method of taking the dip measurement as also taking account the relatively low alleged difference in quantity, we find in favour of the importer, hence appeals C/244 to 246/2007, E/798/2007; C/482/2008; C/485/2008; C/487/2008; E/6062008, C/....
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....ion of assessment, instead of ship ullage quantity. But where the importer chooses to get such cargo directly pumped into their own tanks in the refinery and file Bill of Entry for clearance for home consumption, it would not be practical for customs officers to have the dip measurement of the quantity received in refinery in their presence for the purposes of arriving at actually received quantity. It is for this reason only that the CBEC in its wisdom has advised that in such cases, only the ship ullage quantity will continue to be adopted as the quantity imported for the purposes of assessment. In consequence, we fail to find any merit in these appeals (C/483/2008, C/484/2008 and C/486/2008) for which reason, the same are dismissed. A....