https://www.taxtmi.com/caselaws?id=378155 Customs duty on liquid bulk cargo is chargeable on the quantity actually received in the shore tanks at the Indian port, not on the bill of lading quantity, because valuation must reflect goods actually imported. Demurrage incurred after arrival at the port is a post-importation charge and does not enter the transaction value for customs assessment. The impugned order was set aside and the assessment was required to be redetermined on the basis of the quantity actually received, without adding post-importation demurrage. en-us Thu, 04 Apr 2019 00:00:00 +0530 Wed, 10 Apr 2019 06:55:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378155 Customs duty on liquid bulk cargo is chargeable on the quantity actually received in the shore tanks at the Indian port, not on the bill of lading quantity, because valuation must reflect goods actually imported. Demurrage incurred after arrival at the port is a post-importation charge and does not enter the transaction value for customs assessment. The impugned order was set aside and the assessment was required to be redetermined on the basis of the quantity actually received, without adding post-importation demurrage. Case-Laws Customs Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378155