https://www.taxtmi.com/caselaws?id=428010 For liquid cargo imports, customs assessment is to be made on the actual shore tank receipt quantity rather than the invoice weight. The earlier Board circular prescribing invoice quantity had been withdrawn, and the settled position was that assessment must follow the shore tank receipt basis. On that reasoning, the dispute was treated as no longer open, the assessee's position was accepted, and the contrary order was set aside. en-us Thu, 04 Aug 2022 00:00:00 +0530 Thu, 22 Sep 2022 07:39:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428010 For liquid cargo imports, customs assessment is to be made on the actual shore tank receipt quantity rather than the invoice weight. The earlier Board circular prescribing invoice quantity had been withdrawn, and the settled position was that assessment must follow the shore tank receipt basis. On that reasoning, the dispute was treated as no longer open, the assessee's position was accepted, and the contrary order was set aside. Case-Laws Customs Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428010