https://www.taxtmi.com/caselaws?id=214783 The Tribunal upheld the adjudicating authority's decision against the appellant in a case concerning the valuation of imported motor spirit and high-speed diesel for duty liability and the applicability of countervailing duty (CVD). Despite the appellant's argument that duty liability should be based on the quantity unloaded into the shore tank and that CVD was not applicable, the Tribunal ruled in favor of the Revenue, emphasizing the correctness of the invoice value in the absence of evidence of underpayment or payment for the quantity received in the shore tanks. The Tribunal found no merit in the appellant's appeal and upheld the impugned order as legally sound. en-us Tue, 12 Jun 2012 00:00:00 +0530 Mon, 20 Jun 2016 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214783 The Tribunal upheld the adjudicating authority's decision against the appellant in a case concerning the valuation of imported motor spirit and high-speed diesel for duty liability and the applicability of countervailing duty (CVD). Despite the appellant's argument that duty liability should be based on the quantity unloaded into the shore tank and that CVD was not applicable, the Tribunal ruled in favor of the Revenue, emphasizing the correctness of the invoice value in the absence of evidence of underpayment or payment for the quantity received in the shore tanks. The Tribunal found no merit in the appellant's appeal and upheld the impugned order as legally sound. Case-Laws Customs Tue, 12 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214783