Shore tank receipt measurement governs assessment of imported bulk liquid cargo and corresponding refund re-determination.

Duty on imported bulk liquid cargo was to be quantified by reference to shore tank receipt, using dip measurement in the shore tanks into which the cargo was pumped. The applicable instruction and prior judicial decisions treated that method as settled, so the assessing authority was required to determine the duty-bearing quantity on that basis after examining the relevant records and materials. The refund claims also had to be re-determined accordingly, with quantification linked to the shore tank receipt assessment method.

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Issues: Whether duty on imported bulk liquid cargo was to be quantified on the basis of shore tank receipt, and whether the refund claims were required to be reconsidered on that basis.

Analysis: The dispute over assessment of bulk liquid cargo by reference to shore tank receipt was treated as settled by prior judicial decisions and by the Board's circular. The applicable instruction stated that quantification of bulk liquid cargo for assessment should be made on the basis of short tank receipt, namely dip measurement in shore tanks into which the cargo is pumped. In view of that position, the authority was required to determine the quantity on which duty could be charged by reference to the shore tank receipt at Hyderabad, after examining the relevant records and materials.

Conclusion: The assessment was to be made on the basis of shore tank receipt, and the refund applications were to be re-determined and quantified accordingly.

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