https://www.taxtmi.com/caselaws?id=327758 Customs duty on imported oil is chargeable only on the quantity actually received at the shore, not on oil lost, pilfered, or destroyed during transportation. Ship demurrage charges are includible in transaction value only from the commencement of the 2007 Valuation Rules; for the period in question, they were excluded. Applying these principles, the impugned orders were set aside and the appeals were allowed with consequential relief in favour of the assessee. en-us Mon, 29 Feb 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327758 Customs duty on imported oil is chargeable only on the quantity actually received at the shore, not on oil lost, pilfered, or destroyed during transportation. Ship demurrage charges are includible in transaction value only from the commencement of the 2007 Valuation Rules; for the period in question, they were excluded. Applying these principles, the impugned orders were set aside and the appeals were allowed with consequential relief in favour of the assessee. Case-Laws Customs Mon, 29 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327758