https://www.taxtmi.com/circulars?id=55699 Customs duty on imported liquid bulk cargo discharged through pipelines and received in shore tanks shall be levied on the shore tank receipt quantity determined by dip measurement in shore tanks. Where cargo is cleared directly into tank lorries without shore tank receipt, assessment may be based on the ship's ullage survey. Manifests/Bills of Lading are prima facie evidence of cargo aboard; mandatory supervised ullage and discharge surveys with signed reports and shore tank outturn reports countersigned by Customs form the basis for assessment, adjustment for shortages, and subsequent Bills of Entry. en-us Thu, 12 Jan 2017 00:00:00 +0530 Thu, 23 Feb 2017 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55699 Customs duty on imported liquid bulk cargo discharged through pipelines and received in shore tanks shall be levied on the shore tank receipt quantity determined by dip measurement in shore tanks. Where cargo is cleared directly into tank lorries without shore tank receipt, assessment may be based on the ship's ullage survey. Manifests/Bills of Lading are prima facie evidence of cargo aboard; mandatory supervised ullage and discharge surveys with signed reports and shore tank outturn reports countersigned by Customs form the basis for assessment, adjustment for shortages, and subsequent Bills of Entry. Circulars Customs Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55699