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of <h1>Tribunal rules duty calculation based on actual quantity received, not Bill of Lading quantity.</h1> <h3>Mangalore Refinery And Perochemicals Ltd Versus Commissioner of Customs Mangalore-Cus</h3> Mangalore Refinery And Perochemicals Ltd Versus Commissioner of Customs Mangalore-Cus - TMI Issues involved:- Calculation of duty based on contracted quantity vs. quantity received into shore tank- Inclusion of demurrage charges in the assessable value- Dispute over determining shore tank receipt quantityAnalysis:The judgment involved four appeals filed against an order passed by the Commissioner (A) upholding the Order-in-Original but providing some relief regarding interest to the appellant. The main issue in all appeals was whether duty should be calculated based on the quantity contracted in the Bill of Lading or the quantity actually received into the shore tank. The appellant argued that the duty should be based on the quantity received. Additionally, the inclusion of demurrage charges in the assessable value and the method for determining shore tank receipt quantity were also disputed. The appellant relied on previous legal precedents to support their arguments, emphasizing that duty should be paid on the quantity received into the shore tank in India. The Tribunal agreed with the appellant's contentions, citing legal provisions and previous decisions to support their decision. They held that duty should be based on the actual quantity received into the shore tank, not the quantity mentioned in the Bill of Lading. Consequently, the impugned orders were set aside, and the appeals of the appellant were allowed.
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