https://www.taxtmi.com/caselaws?id=355234 Customs duty on liquid bulk imports is stated to depend on the quantity that actually completes import, not on goods lost, pilfered, or destroyed before import is complete, so duty cannot be levied on quantities that never landed in India. The text also states that charges incurred after arrival at the Indian port, including post-importation demurrage-type costs, do not form part of the assessable value because they arise after importation and are outside transaction value for customs purposes. On that basis, the demand is described as unsustainable and consequential relief follows. en-us Thu, 14 Dec 2017 00:00:00 +0530 Mon, 12 Feb 2018 07:19:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355234 Customs duty on liquid bulk imports is stated to depend on the quantity that actually completes import, not on goods lost, pilfered, or destroyed before import is complete, so duty cannot be levied on quantities that never landed in India. The text also states that charges incurred after arrival at the Indian port, including post-importation demurrage-type costs, do not form part of the assessable value because they arise after importation and are outside transaction value for customs purposes. On that basis, the demand is described as unsustainable and consequential relief follows. Case-Laws Customs Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355234