https://www.taxtmi.com/caselaws?id=256127 In an ad valorem customs regime, duty was chargeable on the transaction value actually paid or payable for the bill of lading quantity, not on shore tank receipt quantity, though NCCD was to be computed on actual quantity received. Ship demurrage charges were not includible in assessable value for the pre-2007 period. Cross-adjustment between short payment in one bill of entry and excess payment in another was impermissible, and separate refund claims were required. Refunds arising from finalisation of provisional assessment remained subject to unjust enrichment. Interest could not be levied for periods before July 2006. en-us Thu, 01 Jan 2015 00:00:00 +0530 Thu, 13 Aug 2015 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256127 In an ad valorem customs regime, duty was chargeable on the transaction value actually paid or payable for the bill of lading quantity, not on shore tank receipt quantity, though NCCD was to be computed on actual quantity received. Ship demurrage charges were not includible in assessable value for the pre-2007 period. Cross-adjustment between short payment in one bill of entry and excess payment in another was impermissible, and separate refund claims were required. Refunds arising from finalisation of provisional assessment remained subject to unjust enrichment. Interest could not be levied for periods before July 2006. Case-Laws Customs Thu, 01 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256127