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Issues: Whether the assessment of imported bulk liquid cargo based on shore tank dip measurement taken soon after pumping into the tank was liable to be interfered with on the ground that the liquid required settling time before accurate measurement.
Analysis: The Tribunal followed its earlier view that shore tank dip measurement was the accepted basis for assessment of bulk liquid cargo. The objection that measurement should be deferred for at least 48 hours after receipt of the cargo was rejected as unsupported by the material relied upon. The record also showed that no contemporaneous objection had been raised when the dip reading was taken in the presence of the importer's representative, and there was no practical basis for fresh measurement of the same stock after clearance. The circumstances made the assessment based on the recorded dip measurement sustainable.
Conclusion: The challenge to the assessment based on immediate shore tank dip measurement failed, and the impugned orders were upheld.
Ratio Decidendi: Where shore tank dip measurement is the accepted basis for assessing bulk liquid cargo, a belated objection to the timing of measurement, unaccompanied by contemporaneous protest or reliable contrary material, does not warrant interference with the assessment.
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