https://www.taxtmi.com/caselaws?id=286398 The Tribunal set aside the lower authority's decisions and allowed the appeals, granting the appellants a refund of excess Customs duty paid due to a quantity discrepancy between the shore tank and the ullage report of the ship. The Tribunal held that the Supreme Court's judgment prevails over Chief Commissioners' decisions, establishing that shore tank quantity should determine Customs duty for liquid cargo. The appellants were entitled to a refund under Section 27 along with applicable interest, emphasizing the binding nature of Supreme Court decisions on adjudicating authorities. en-us Fri, 15 Feb 2019 00:00:00 +0530 Mon, 24 Feb 2020 18:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286398 The Tribunal set aside the lower authority's decisions and allowed the appeals, granting the appellants a refund of excess Customs duty paid due to a quantity discrepancy between the shore tank and the ullage report of the ship. The Tribunal held that the Supreme Court's judgment prevails over Chief Commissioners' decisions, establishing that shore tank quantity should determine Customs duty for liquid cargo. The appellants were entitled to a refund under Section 27 along with applicable interest, emphasizing the binding nature of Supreme Court decisions on adjudicating authorities. Case-Laws Customs Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286398