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CESTAT allows the appeals and remits the matters to the adjudicating authority for fresh adjudication. The Tribunal holds that the actual shore-tank quantity (not bill-of-lading) governs importation for assessment, directs re-examination of tolerance for bulk liquid cargo and whether losses fall within permissible ullage, and requires the adjudicating authority to apply prevailing law and circulars, including principles in the cited Supreme Court precedent, when finalizing assessments and determining delay attribution. The Tribunal also remits determination whether 13 provisionally assessed bills of entry were finally assessed in compliance with prior directions and whether demurrage was rightly excluded, noting the department did not pursue appeal on that point.
CESTAT allows the appeals and remits the matters to the adjudicating authority for fresh adjudication. The Tribunal holds that the actual shore-tank quantity (not bill-of-lading) governs importation for assessment, directs re-examination of tolerance for bulk liquid cargo and whether losses fall within permissible ullage, and requires the adjudicating authority to apply prevailing law and circulars, including principles in the cited Supreme Court precedent, when finalizing assessments and determining delay attribution. The Tribunal also remits determination whether 13 provisionally assessed bills of entry were finally assessed in compliance with prior directions and whether demurrage was rightly excluded, noting the department did not pursue appeal on that point.
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