https://www.taxtmi.com/caselaws?id=355649 The appeal was filed against an Order-in-Appeal concerning the finalization of provisional assessment for the period 2006-07 to 2011-12, disputing the method of determining import quantities for customs duty. The Commissioner(Appeals) ordered the use of shore tank receipts to ascertain import quantities, following legal principles. The Tribunal upheld the decision, emphasizing the necessity of relying on actual shore tank receipts for customs duty calculation. The Revenue's challenge on the unavailability of certified shore tank receipt certificates was dismissed as the Tribunal found sufficient evidence supporting the decision. en-us Fri, 08 Dec 2017 00:00:00 +0530 Fri, 16 Feb 2018 07:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355649 The appeal was filed against an Order-in-Appeal concerning the finalization of provisional assessment for the period 2006-07 to 2011-12, disputing the method of determining import quantities for customs duty. The Commissioner(Appeals) ordered the use of shore tank receipts to ascertain import quantities, following legal principles. The Tribunal upheld the decision, emphasizing the necessity of relying on actual shore tank receipts for customs duty calculation. The Revenue's challenge on the unavailability of certified shore tank receipt certificates was dismissed as the Tribunal found sufficient evidence supporting the decision. Case-Laws Customs Fri, 08 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355649