2018 (2) TMI 955

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....wal, Superintendent (AR), For the Appellant Shri Kurian Thomas, Advocate, For the Respondent Per : V. PADMANABHAN The present appeal has been filed against Order-in-Appeal No. COC-CUSTM-000-APP-196-217-15-16 dated 05/10/2015. The respondent regularly imports crude oil which is pumped from the vessel to the shore tanks. The Bills of Entry were assessed provisionally pending production of origin....

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....issioner(Appeals) passed this order by following the decision of the Hon'ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Ltd. Vs. CC, Mangalore [2015(323) ELT 433 (SC)]. In the above decision, the apex court decided that the quantities of goods imported should be determined, not on the basis of Bill of Lading quantities but on the basis of actual quantities received in the s....

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....Cross-objections. 5. After hearing both sides and perusal of records, we note that the law as far as determination of customs duty for receipt of crude oil has been settled by the apex court. The customs duty is to be charged only on the basis of the actual quantity of crude receipt in the shore tank. After a perusal of the appeal records, we find that the original authority has already perused c....