AGARWAL INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS, HYDERABAD

JUDGEMENT

(1.) THE appellants imported RBD Palmolein Oil through Chennai and Kakinada Ports. Therefore, the consignments were transported by road to Hyderabad and warehoused in the importers private bonded warehouse after so warehousing the imported goods, they claimed refund of part of the customs duty paid at the time of imports. A ground was taken that quantity received at Hyderabad was less than the quantity invoiced and the appellant was liable to pay duty only on the quantity actually warehoused. Lower authorities rejected the claims. Hence the present appeals.

(2.) APPELLANTS maintain that it is well settled in terms of Circular No. 96/2002 -Cus., dated 27 -12 -2002 of the Central Board of Excise and Customs, the duty demand could be only on the quantity warehoused at Hyderabad. As against this contention of the appellant, learned SDR would submit that the authority cited by the appellant is not applicable to the present case. He has pointed out that that Circular is to the effect that quantity to be taken for assessment should be the quantity warehoused in shore tank. Learned SDR has pointed out that in the present case, goods were not warehoused at the place of import but were transported a long distance by road. According to SDR, quantity difference attributable to losses during transit etc. are not to be taken into account. He has referred in this connection to Para 6 of the Circular No. 96/2002 -Cus., dated 27 -12 -2002 which is reproduced below :

(3.) WE have perused the records and considered the submissions made by both sides. The quantities involved in the present case are as under :