https://www.taxtmi.com/caselaws?id=375151 The Tribunal set aside the Commissioner of Customs (Appeals) order and allowed the appeal, emphasizing that import duty is leviable only when goods are in the hands of the importer, based on the actual quantity received in India, not the bill of lading quantity. The judgment clarified the correct basis for customs duty calculation, aligning with statutory provisions and Customs Valuation Rules. en-us Fri, 25 Jan 2019 00:00:00 +0530 Fri, 15 Feb 2019 08:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375151 The Tribunal set aside the Commissioner of Customs (Appeals) order and allowed the appeal, emphasizing that import duty is leviable only when goods are in the hands of the importer, based on the actual quantity received in India, not the bill of lading quantity. The judgment clarified the correct basis for customs duty calculation, aligning with statutory provisions and Customs Valuation Rules. Case-Laws Customs Fri, 25 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375151