https://www.taxtmi.com/caselaws?id=380199 The dispute in this case centered on the assessment of customs duty for liquid bulk imports, with authorities relying on load port quantity while importers argued for shore tank quantity. The Supreme Court decision emphasized duty levy on goods imported into India, linking duty to time and place of importation. Lower authorities, following circulars, assessed duty on load port quantity. However, the Court's ruling favored shore tank quantity assessment, leading to the nullification of circulars and the appeal being allowed in favor of the appellant. en-us Mon, 11 Mar 2019 00:00:00 +0530 Thu, 16 May 2019 07:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380199 The dispute in this case centered on the assessment of customs duty for liquid bulk imports, with authorities relying on load port quantity while importers argued for shore tank quantity. The Supreme Court decision emphasized duty levy on goods imported into India, linking duty to time and place of importation. Lower authorities, following circulars, assessed duty on load port quantity. However, the Court's ruling favored shore tank quantity assessment, leading to the nullification of circulars and the appeal being allowed in favor of the appellant. Case-Laws Customs Mon, 11 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380199