2003 (1) TMI 164

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....three appeals are being disposed off by this common order, since the issue involved therein is same. 2. The appellants imported R.B.D. Palmolein Oil from Malaysia, via Madras Port. They warehoused the same at Madras. From the Bonded Warehouse at Madras, the oil was transported under a transit bond, to a Bonded Warehouse at Hyderabad. At Hyderabad, they were asked to pay duty on quantities of the ....

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....pellants are responsible. The appellants have paid the entire duty involved against the Into-Bond Bill of Entry No. 362/96, dated 21-9-96 before the clearance of the RBD Palmolein Oil. The duty of Rs. 38,307/- involved on the short received quantity of 8.594 MT was, however, deposited vide the separate Challan No. 3629, dated 28-9-96. No refund is admissible to the appellants on the short received....