https://www.taxtmi.com/caselaws?id=360005 Customs duty on imported liquid bulk cargo is leviable only on the quantity actually received in India at the time and place of importation, not on invoice quantity where ocean loss occurs or goods are not landed in shore tanks. Post-importation demurrage charges incurred after arrival at the Indian port do not form part of the transaction value and are not includable in customs assessable value. The article states that assessment must reflect the quantity actually imported and exclude demurrage from valuation. en-us Fri, 20 Apr 2018 00:00:00 +0530 Tue, 08 May 2018 08:04:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360005 Customs duty on imported liquid bulk cargo is leviable only on the quantity actually received in India at the time and place of importation, not on invoice quantity where ocean loss occurs or goods are not landed in shore tanks. Post-importation demurrage charges incurred after arrival at the Indian port do not form part of the transaction value and are not includable in customs assessable value. The article states that assessment must reflect the quantity actually imported and exclude demurrage from valuation. Case-Laws Customs Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360005