https://www.taxtmi.com/caselaws?id=355656 Customs duty on bulk liquid cargo is chargeable only on the quantity actually received into India, not on the invoice quantity shown in the Bills of Entry. The governing principle is that import duty and its valuation must be confined to goods actually imported at the time and place of importation. Section 14 of the Customs Act and the Customs Valuation Rules do not permit duty on quantities not received, and Sections 13 and 23 support non-levy where goods are lost, pilfered, or destroyed before import is complete. The assessee therefore succeeds. en-us Fri, 09 Feb 2018 00:00:00 +0530 Fri, 16 Feb 2018 07:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355656 Customs duty on bulk liquid cargo is chargeable only on the quantity actually received into India, not on the invoice quantity shown in the Bills of Entry. The governing principle is that import duty and its valuation must be confined to goods actually imported at the time and place of importation. Section 14 of the Customs Act and the Customs Valuation Rules do not permit duty on quantities not received, and Sections 13 and 23 support non-levy where goods are lost, pilfered, or destroyed before import is complete. The assessee therefore succeeds. Case-Laws Customs Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355656