https://www.taxtmi.com/caselaws?id=428010 The Appellate Tribunal CESTAT AHMEDABAD clarified that the actual shore tank received weight should be used for assessing custom duty on liquid import cargo, aligning with the Supreme Court decision in M/s. Manglore Refinery & Petrochemicals Ltd Vs. C.C., Manglore 2015. The Tribunal set aside the previous order and ruled in favor of the appellant, emphasizing the importance of the shore tank quantity over the invoice quantity for duty assessment. The decision resolved the dispute conclusively, in line with the legal precedent and subsequent Board circular. 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 The Appellate Tribunal CESTAT AHMEDABAD clarified that the actual shore tank received weight should be used for assessing custom duty on liquid import cargo, aligning with the Supreme Court decision in M/s. Manglore Refinery & Petrochemicals Ltd Vs. C.C., Manglore 2015. The Tribunal set aside the previous order and ruled in favor of the appellant, emphasizing the importance of the shore tank quantity over the invoice quantity for duty assessment. The decision resolved the dispute conclusively, in line with the legal precedent and subsequent Board circular. Case-Laws Customs Thu, 04 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428010