Customs assessment for liquid cargo must follow actual shore tank receipt quantity, not invoice weight, after withdrawal of the contrary circular.

For liquid cargo imports, customs assessment is to be made on the actual shore tank receipt quantity rather than the invoice weight. The earlier Board circular prescribing invoice quantity had been withdrawn, and the settled position was that assessment must follow the shore tank receipt basis. On that reasoning, the dispute was treated as no longer open, the assessee's position was accepted, and the contrary order was set aside.

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Issues: Whether the quantity of liquid import cargo for customs assessment was to be taken on the basis of the invoice weight or the actual shore tank receipt weight.

Analysis: The appeal concerned the proper basis for assessing liquid cargo imports. The earlier Board circular prescribing invoice quantity stood withdrawn, and the settled position accepted that assessment of liquid cargo had to be made on the actual shore tank receipt quantity basis. The dispute was therefore no longer open.

Conclusion: The issue was decided in favour of the assessee and against the Revenue.

Final Conclusion: The assessment was required to proceed on actual shore tank receipt quantity for liquid cargo imports, and the impugned order was set aside.

Ratio Decidendi: For liquid cargo imports, customs assessment must be based on the actual shore tank receipt quantity rather than the invoice quantity once the contrary circular stands withdrawn and the position is settled.

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