Shore tank dip measurement upheld as the basis for finalising provisional assessment of imported liquid cargo.

Contemporaneous shore tank dip measurement was accepted as the proper basis for finalising provisional assessments of imported liquid cargo, where the importer raised no objection when the measurement was taken in its representative's presence. A fresh measurement after 48 hours was not shown to be required, and it was also impracticable once the goods had been cleared. The challenge to the assessment basis was therefore rejected, and the finalized assessment based on the initial measurement was sustained.

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Issues: Whether the finalization of provisional assessments on the basis of shore tank dip measurement taken soon after receipt of the imported liquid cargo was sustainable, and whether the appellant was entitled to a fresh measurement after 48 hours.

Analysis: The appeals concerned provisional assessments of ex-bond Bills of Entry for imported crude palm oil. The dispute centered on the timing of dip measurement in the shore tank. The Tribunal noted that shore tank dip measurement was the accepted basis for assessment, that the appellant had not raised any objection when the measurement was taken in the presence of its representative, and that the goods had already been cleared, making a fresh measurement of the same stock impracticable. The material relied upon by the appellant did not establish that measurement had to await a 48-hour settling period.

Conclusion: The challenge to the assessment basis was rejected and the appeals were dismissed as devoid of merit.

Final Conclusion: The assessment finalized on the basis of the contemporaneous shore tank dip measurement was sustained.

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