https://www.taxtmi.com/caselaws?id=772499 CESTAT Ahmedabad held that petroleum crude oil assessments must be based on ship ullage quantity at discharge port per surveyor report, not bill of lading quantity, following SC precedent in Mangalore Refinery case. However, tribunal found prima facie delay in finalizing provisional assessments after 16 years, raising concerns of unreasonable delay and prejudice. Matter remanded to adjudicating authority for fresh factual determination regarding delay attribution between department and party. Appeals partly allowed with conditional remand for reassessment of delay issues and proper application of assessment principles. en-us Tue, 03 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 12:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772499 CESTAT Ahmedabad held that petroleum crude oil assessments must be based on ship ullage quantity at discharge port per surveyor report, not bill of lading quantity, following SC precedent in Mangalore Refinery case. However, tribunal found prima facie delay in finalizing provisional assessments after 16 years, raising concerns of unreasonable delay and prejudice. Matter remanded to adjudicating authority for fresh factual determination regarding delay attribution between department and party. Appeals partly allowed with conditional remand for reassessment of delay issues and proper application of assessment principles. Case-Laws Customs Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772499