https://www.taxtmi.com/caselaws?id=4715 The case involved a dispute over the demand for a differential duty on imported crude sunflower oil. The importer availed a concessional rate of duty but was short-received. The Commissioner of Central Excise (Appeals) ruled in favor of the importer, stating that the imported oil was used for its intended purpose. The Tribunal upheld this decision, emphasizing that the shore tank receipt quantity should be considered for assessment of imported bulk liquid cargo. The appeal filed by the Revenue was dismissed, reinforcing the legal position on quantification of bulk liquid cargo for customs duty assessment. en-us Wed, 16 Jan 2008 00:00:00 +0530 Thu, 24 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4715 The case involved a dispute over the demand for a differential duty on imported crude sunflower oil. The importer availed a concessional rate of duty but was short-received. The Commissioner of Central Excise (Appeals) ruled in favor of the importer, stating that the imported oil was used for its intended purpose. The Tribunal upheld this decision, emphasizing that the shore tank receipt quantity should be considered for assessment of imported bulk liquid cargo. The appeal filed by the Revenue was dismissed, reinforcing the legal position on quantification of bulk liquid cargo for customs duty assessment. Case-Laws Customs Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4715