https://www.taxtmi.com/caselaws?id=349146 Customs duty on imported methanol is chargeable only on the quantity actually received at the port and taken into the shore tank, because duty attaches only to goods that are truly imported and have become part of the mass of goods in India. The bill of lading or invoice quantity cannot override the quantity physically received for assessment. The same rule applies whether duty is specific or ad valorem, and the provisions on loss, pilferage, warehousing, clearance for home consumption, and valuation do not support charging duty on goods never received. en-us Tue, 29 Aug 2017 00:00:00 +0530 Sat, 07 Oct 2017 08:59:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349146 Customs duty on imported methanol is chargeable only on the quantity actually received at the port and taken into the shore tank, because duty attaches only to goods that are truly imported and have become part of the mass of goods in India. The bill of lading or invoice quantity cannot override the quantity physically received for assessment. The same rule applies whether duty is specific or ad valorem, and the provisions on loss, pilferage, warehousing, clearance for home consumption, and valuation do not support charging duty on goods never received. Case-Laws Customs Tue, 29 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349146