https://www.taxtmi.com/caselaws?id=353117 For imported liquid cargo, customs duty is chargeable on the quantity actually received in the shore tanks at the place of importation, not on the bill of lading quantity where it does not reflect receipt into India. The valuation must follow the statutory transaction value at the time and place of importation, and demurrage charges were not includible in assessable value for the period in question. The method used to compute shore tank receipt could not displace the governing rule on dutiable quantity, so the revenue's enhanced assessment was unsustainable. en-us Fri, 15 Dec 2017 00:00:00 +0530 Wed, 14 Feb 2018 12:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353117 For imported liquid cargo, customs duty is chargeable on the quantity actually received in the shore tanks at the place of importation, not on the bill of lading quantity where it does not reflect receipt into India. The valuation must follow the statutory transaction value at the time and place of importation, and demurrage charges were not includible in assessable value for the period in question. The method used to compute shore tank receipt could not displace the governing rule on dutiable quantity, so the revenue's enhanced assessment was unsustainable. Case-Laws Customs Fri, 15 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353117