https://www.taxtmi.com/caselaws?id=111490 Customs duty on imported bulk liquid cargo was held to attach to the goods imported at the place of import, and the invoiced quantity was treated as the proper basis for assessment where transit short-landing was not satisfactorily explained. Because the quantities shown in the invoices and the quantities received into the inland bonded warehouse did not show a consistent pattern of loss, and payment to the foreign supplier was made on the invoice quantity, the claim to limit duty to the quantity actually warehoused was rejected. The Board circular was read as distinguishing shore tank discharge under customs control from this situation. The refund applications were therefore not maintainable. en-us Thu, 04 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111490 Customs duty on imported bulk liquid cargo was held to attach to the goods imported at the place of import, and the invoiced quantity was treated as the proper basis for assessment where transit short-landing was not satisfactorily explained. Because the quantities shown in the invoices and the quantities received into the inland bonded warehouse did not show a consistent pattern of loss, and payment to the foreign supplier was made on the invoice quantity, the claim to limit duty to the quantity actually warehoused was rejected. The Board circular was read as distinguishing shore tank discharge under customs control from this situation. The refund applications were therefore not maintainable. Case-Laws Customs Thu, 04 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111490