https://www.taxtmi.com/caselaws?id=345561 The Appellate Tribunal CESTAT HYDERABAD upheld the use of shore tank quantity for customs duty assessment of bulk liquid edible oil imports, dismissing appeals challenging this method. Importers were granted relief in finalizing provisional assessments based on shore tank quantity, emphasizing adherence to CBEC Circular No.96/2002. Dip readings for stable liquid in shore tanks were required post-stabilization, with minor quantity differences deemed insignificant. Appeals contesting assessment of edible oil directly discharged into refinery tanks based on ship ullage quantity were dismissed. An appeal dismissed for delayed filing due to statutory limitation under Section 128 of the Customs Act, 1962. en-us Fri, 23 Jun 2017 00:00:00 +0530 Sat, 03 Feb 2018 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345561 The Appellate Tribunal CESTAT HYDERABAD upheld the use of shore tank quantity for customs duty assessment of bulk liquid edible oil imports, dismissing appeals challenging this method. Importers were granted relief in finalizing provisional assessments based on shore tank quantity, emphasizing adherence to CBEC Circular No.96/2002. Dip readings for stable liquid in shore tanks were required post-stabilization, with minor quantity differences deemed insignificant. Appeals contesting assessment of edible oil directly discharged into refinery tanks based on ship ullage quantity were dismissed. An appeal dismissed for delayed filing due to statutory limitation under Section 128 of the Customs Act, 1962. Case-Laws Customs Fri, 23 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345561