2019 (12) TMI 653

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....ni, Advocate for the Appellant Sh. Govind Jha, Authorised representative for the Respondent ORDER RAMESH NAIR The issue involved in the present case is that whether National Calamity Contingent Duty levied at specific rates is to be levied on actual Shore Tank Receipt Quantity or on the basis of Ullage Report/Bill of Lading Quantity. The case of the department is that the NCCD should b....

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....y of Custom Duty, irrespective of whether Custom Duty is leviable at specific rate or at Ad valorem basis. She further referred to Board Circular No. 6/2006-Cus dated 12.01.2006 whereby it was again clarified that where duty is leviable at specific rate quantity determined during the Shore Tank Measurement should be accepted. She further submits that the issue is no longer Res-Integra as the same ....

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.... both the sides and perused the record. We find that this Tribunal in the case of Bharat Petroleum Corporation Limited (Supra) considered the very same issue where in all the relevant Circular were also considered and conclusively held that national calamity contingent duty levied at specific rates has to be levied on actual Shore Tank Receipt Quantity. "4.2.3 In view of the above factual....