Finalisation of provisional assessment for liquid bulk cargo requires ullage survey-based quantification and similar cases to be closed. Finalisation of provisional assessment of imported liquid bulk cargo is to be effected by final quantification based on an ullage survey conducted on board the vessel in the presence of Customs officers, the importer's representative and the vessel's master; similar provisional assessments at other Customs Houses are to be decided on the same basis and details of pending cases furnished to the Board.
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Provisions expressly mentioned in the judgment/order text.
Finalisation of provisional assessment for liquid bulk cargo requires ullage survey-based quantification and similar cases to be closed.
Finalisation of provisional assessment of imported liquid bulk cargo is to be effected by final quantification based on an ullage survey conducted on board the vessel in the presence of Customs officers, the importer's representative and the vessel's master; similar provisional assessments at other Customs Houses are to be decided on the same basis and details of pending cases furnished to the Board.
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