https://www.taxtmi.com/caselaws?id=240923 Contemporaneous shore tank dip measurement was accepted as the proper basis for finalising provisional assessments of imported liquid cargo, where the importer raised no objection when the measurement was taken in its representative's presence. A fresh measurement after 48 hours was not shown to be required, and it was also impracticable once the goods had been cleared. The challenge to the assessment basis was therefore rejected, and the finalized assessment based on the initial measurement was sustained. en-us Thu, 31 May 2012 00:00:00 +0530 Wed, 23 Apr 2014 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240923 Contemporaneous shore tank dip measurement was accepted as the proper basis for finalising provisional assessments of imported liquid cargo, where the importer raised no objection when the measurement was taken in its representative's presence. A fresh measurement after 48 hours was not shown to be required, and it was also impracticable once the goods had been cleared. The challenge to the assessment basis was therefore rejected, and the finalized assessment based on the initial measurement was sustained. Case-Laws Customs Thu, 31 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240923