https://www.taxtmi.com/caselaws?id=389770 The Tribunal ruled in favor of the appellant, establishing that National Calamity Contingent Duty (NCCD) should be calculated based on the actual Shore Tank Receipt Quantity rather than the Bill of Lading Quantity. Citing relevant Board Circulars and legal precedents, the Tribunal set aside the demand for duty on the differential quantity, aligning with the precedent that NCCD at specific rates must be based on the actual quantity received. The decision emphasized the importance of legal clarity in tax levies and duty calculations, providing a definitive resolution to the issue. en-us Fri, 27 Sep 2019 00:00:00 +0530 Tue, 17 Dec 2019 14:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389770 The Tribunal ruled in favor of the appellant, establishing that National Calamity Contingent Duty (NCCD) should be calculated based on the actual Shore Tank Receipt Quantity rather than the Bill of Lading Quantity. Citing relevant Board Circulars and legal precedents, the Tribunal set aside the demand for duty on the differential quantity, aligning with the precedent that NCCD at specific rates must be based on the actual quantity received. The decision emphasized the importance of legal clarity in tax levies and duty calculations, providing a definitive resolution to the issue. Case-Laws Customs Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389770