Bharat Petroleum Corporation Vs. Commissioner of Customs - Court Judgment

Excerpt:
1. the miscellaneous application which came up for hearing yesterday and adjourned to day is for early hearing of the appeal and for restoration of the stay application which was dismissed as not pressed in the absence of the appellant or its representative.2. accepting the contention that the appellant did not receive the notice of hearing, we restore the stay application.3. finding that the issue is already covered by the judgment of the supreme court, we waive deposit and list the appeal for hearing to day.after hearing both sides, we proceed to dictate our order.4. in the order impugned in the appeal, the commissioner has confirmed the finding in the order of the assistant commissioner of customs impugned before him, that the appellant was liable to pay duty on the quantity of the crude oil that it imported based on the alleged records of the ship stand and not stand by the appellant on the lower quantity that of the oil that were received from the shore tank that is pumped from the ship.5. the supreme court has dismissed the appeal filed by the commissioner against the decision of the tribunal in national organic chemical industries ltd. v. commissionercc v.hindustan petroleum corporation ltd. 2000 (1211) elf 109) on merits.subsequently the board in its circular no. 96/2002-customs of 27.12.2002 has held that quantification of bulk liquid cargo was to be determined on the basis of receipt in the shore tank. this development occurred after the commissioner passed the order impugned in this appeal.6. the appeal is accordingly allowed and the impugned order set aside.consequential relief in accordance with law.

Judgment:
1. The miscellaneous application which came up for hearing yesterday and adjourned to day is for early hearing of the appeal and for restoration of the stay application which was dismissed as not pressed in the absence of the appellant or its representative.

2. Accepting the contention that the appellant did not receive the notice of hearing, we restore the stay application.

3. Finding that the issue is already covered by the judgment of the Supreme Court, we waive deposit and list the appeal for hearing to day.

After hearing both sides, we proceed to dictate our order.

4. In the order impugned in the appeal, the Commissioner has confirmed the finding in the order of the Assistant Commissioner of Customs impugned before him, that the appellant was liable to pay duty on the quantity of the crude oil that it imported based on the alleged records of the ship stand and not stand by the appellant on the lower quantity that of the oil that were received from the shore tank that is pumped from the ship.

5. The Supreme Court has dismissed the appeal filed by the Commissioner against the decision of the Tribunal in National Organic Chemical Industries Ltd. v. CommissionerCC v.Hindustan Petroleum Corporation Ltd. 2000 (1211) ELF 109) on merits.

Subsequently the Board in its circular No. 96/2002-Customs of 27.12.2002 has held that quantification of bulk liquid cargo was to be determined on the basis of receipt in the shore tank. This development occurred after the Commissioner passed the order impugned in this appeal.

6. The appeal is accordingly allowed and the impugned order set aside.

Consequential relief in accordance with law.