https://www.taxtmi.com/caselaws?id=239769 Refund of customs duty on bulk liquid cargo was not maintainable where the importer had accepted assessment on invoice price or transaction value under the applicable Board circulars. The circular procedure required ad valorem assessment on that basis, irrespective of short tank measurement or shore outturn report, and duty having been paid accordingly, a refund claim founded on the shore outturn report was contrary to the prescribed process. The rejection of refund was therefore upheld. en-us Mon, 15 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239769 Refund of customs duty on bulk liquid cargo was not maintainable where the importer had accepted assessment on invoice price or transaction value under the applicable Board circulars. The circular procedure required ad valorem assessment on that basis, irrespective of short tank measurement or shore outturn report, and duty having been paid accordingly, a refund claim founded on the shore outturn report was contrary to the prescribed process. The rejection of refund was therefore upheld. Case-Laws Customs Mon, 15 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239769