https://www.taxtmi.com/caselaws?id=421225 The Tribunal upheld the use of shore tank quantity for customs duty assessment in the case involving the import of crude palmolein oil. It dismissed the Revenue's argument to base duty on the shortfall between ullage and shore tank reports, emphasizing the precedence set by the Supreme Court and CBEC circular. Additionally, the Tribunal affirmed the necessity of taking dip measurements in shore tanks after the liquid settles for accurate calculations, rejecting the Revenue's contention against this practice. en-us Tue, 12 Apr 2022 00:00:00 +0530 Wed, 20 Apr 2022 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421225 The Tribunal upheld the use of shore tank quantity for customs duty assessment in the case involving the import of crude palmolein oil. It dismissed the Revenue's argument to base duty on the shortfall between ullage and shore tank reports, emphasizing the precedence set by the Supreme Court and CBEC circular. Additionally, the Tribunal affirmed the necessity of taking dip measurements in shore tanks after the liquid settles for accurate calculations, rejecting the Revenue's contention against this practice. Case-Laws Customs Tue, 12 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421225