https://www.taxtmi.com/caselaws?id=120921 For bulk liquid cargo imports, customs duty is to be levied on the shore tank receipt quantity, as clarified by the applicable CBEC circular, rather than on the ullage report. Where the demand was founded only on an alleged shortage between the imported quantity and the quantity received in the shore tank, that basis could not be sustained. The record showed no dispute about assessment of the goods themselves, and the contrary precedent relied on by the department was held inapplicable. The duty demand based on the ullage report was therefore not sustainable, and the relief granted to the assessee was upheld. en-us Fri, 19 Jan 2007 00:00:00 +0530 Wed, 25 Jul 2012 13:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120921 For bulk liquid cargo imports, customs duty is to be levied on the shore tank receipt quantity, as clarified by the applicable CBEC circular, rather than on the ullage report. Where the demand was founded only on an alleged shortage between the imported quantity and the quantity received in the shore tank, that basis could not be sustained. The record showed no dispute about assessment of the goods themselves, and the contrary precedent relied on by the department was held inapplicable. The duty demand based on the ullage report was therefore not sustainable, and the relief granted to the assessee was upheld. Case-Laws Customs Fri, 19 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120921