https://www.taxtmi.com/caselaws?id=355534 The Tribunal upheld the Commissioner(Appeals) order in a customs duty dispute over imported crude oil. The dispute centered on determining import quantities based on shore tank receipts rather than Bill of Lading quantity. The Tribunal affirmed that customs duty should be based on actual quantities in the shore tank, following apex court precedent. Despite the absence of certified shore tank receipt certificates in the record, the Tribunal found the Commissioner(Appeals) decision aligned with legal principles and dismissed the Revenue's appeal, along with disposing of related applications and objections. en-us Wed, 13 Dec 2017 00:00:00 +0530 Thu, 15 Feb 2018 09:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355534 The Tribunal upheld the Commissioner(Appeals) order in a customs duty dispute over imported crude oil. The dispute centered on determining import quantities based on shore tank receipts rather than Bill of Lading quantity. The Tribunal affirmed that customs duty should be based on actual quantities in the shore tank, following apex court precedent. Despite the absence of certified shore tank receipt certificates in the record, the Tribunal found the Commissioner(Appeals) decision aligned with legal principles and dismissed the Revenue's appeal, along with disposing of related applications and objections. Case-Laws Customs Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355534