2018 (11) TMI 1986

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..... P. Venkata Subba Rao, Member (Technical) For the Appellant : Shri G. Prahlad, Advocate For the Respondent : Smt B.V. Siva Naga Kumari, Commissioner/AR & Shri B. Guna Ranjan, Superintendent/AR ORDER [per: M.V. Ravindran] 1. All these appeals are directed against Orders-in-Appeal as follows. Appeal No. Orders-in-Appeal (passed by CCCE & ST, Visakhapatnam) C/503/2009 52/2....

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....erwise for discharge of the same. (2) Whether appellant had short paid the Customs Duty on account of short landing of goods by valuing the goods received at shore i.e., on shore quantity. 4. We find that the issue is already decided by the Bench in the appellant's own case in Final Order as cited herein above. We reproduce Para 4 of the said order. "4. It is noticed that this....

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.... a shore tank in a port in India should alone be the basis for payment of customs duty. Consequent to the judgment, CBEC issued circular No.34/2016-Cus dated 26-07- 2016 clarifying that in the case of all bulk liquid cargo imports, whether for own consumption or for ware-housing, the shore tank quantity should be taken as the basis for levy of customs duty. Respectfully following the ratio of this....