https://www.taxtmi.com/caselaws?id=240624 The case involved a dispute over the discharge of duty liability on imported bulk liquid cargo, with discrepancies in measured quantities at different stages of the import process. The Deputy Commissioner rejected the refund claim based on shore tank quantity, but the Commissioner (Appeals) disagreed. The Tribunal noted conflicting decisions on duty liability calculation and referred the matter to a Larger Bench for resolution. Ultimately, the Tribunal directed the case records and relevant laws to be presented to the Hon'ble President for the constitution of a Larger Bench to address the contradictions and provide clarity on the issue. en-us Tue, 05 Apr 2011 00:00:00 +0530 Mon, 21 Mar 2016 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240624 The case involved a dispute over the discharge of duty liability on imported bulk liquid cargo, with discrepancies in measured quantities at different stages of the import process. The Deputy Commissioner rejected the refund claim based on shore tank quantity, but the Commissioner (Appeals) disagreed. The Tribunal noted conflicting decisions on duty liability calculation and referred the matter to a Larger Bench for resolution. Ultimately, the Tribunal directed the case records and relevant laws to be presented to the Hon'ble President for the constitution of a Larger Bench to address the contradictions and provide clarity on the issue. Case-Laws Customs Tue, 05 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240624