In case of port shift custom duty already paid at earlier port needs to be refunded

Shree Cement Ltd Vs C.C.-Jamnagar (prev) (CESTAT Ahmedabad) CESTAT find that the appellant had expressed their inability to unload the cargo at Navalkhi Port on account of bad weather and rough sea. They could unload cargo with respect of part of the consignment. In respect of rest of the cargo the same was shifted to Pipavav Port. Assistant Commissioner of Customs, Division permit shifting of cargo subject to conditions. The revenue is relying on the condition 3 of the said permission letter. Examination of condition 3 would show that the said condition relates to proper accountal of imports ...