https://www.taxtmi.com/caselaws?id=343634 The Appellate Tribunal CESTAT Bangalore allowed the appeal in favor of the appellant, directing the authorities to redetermine customs duty based on the shore tank quantity of imported crude oil and excluding demurrage charges from the transaction value. The Tribunal relied on Supreme Court decisions supporting the appellant's stance that the shore tank quantity should be the basis for duty calculation, not the Bill of Lading quantity. The appeal was allowed through remand, and the stay petition was disposed of accordingly. en-us Thu, 27 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:03:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343634 The Appellate Tribunal CESTAT Bangalore allowed the appeal in favor of the appellant, directing the authorities to redetermine customs duty based on the shore tank quantity of imported crude oil and excluding demurrage charges from the transaction value. The Tribunal relied on Supreme Court decisions supporting the appellant's stance that the shore tank quantity should be the basis for duty calculation, not the Bill of Lading quantity. The appeal was allowed through remand, and the stay petition was disposed of accordingly. Case-Laws Customs Thu, 27 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343634