https://www.taxtmi.com/caselaws?id=1830 For bulk liquid cargo discharged through pipelines into shore tanks, customs duty is to be assessed on the quantity actually received in the shore tank, not on the higher quantity shown in the ship's ullage survey. CESTAT Bangalore applied the settled principle and noted that the Board circular supported shore-tank-based assessment where cargo is discharged into storage tanks. Assessment finalised solely on ship ullage was therefore incorrect, and refund was admissible for duty collected on the excess ullage quantity. en-us Wed, 21 Feb 2007 00:00:00 +0530 Tue, 15 Apr 2008 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1830 For bulk liquid cargo discharged through pipelines into shore tanks, customs duty is to be assessed on the quantity actually received in the shore tank, not on the higher quantity shown in the ship's ullage survey. CESTAT Bangalore applied the settled principle and noted that the Board circular supported shore-tank-based assessment where cargo is discharged into storage tanks. Assessment finalised solely on ship ullage was therefore incorrect, and refund was admissible for duty collected on the excess ullage quantity. Case-Laws Customs Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1830