https://www.taxtmi.com/caselaws?id=778516 CESTAT-Ahmedabad set aside the impugned order and remanded the matters to the adjudicating authority. The Tribunal held that shore-tank (actual receipt) quantity, not bill-of-lading quantity, governs assessment subject to permissible tolerance for bulk liquid cargo; the adjudicator must verify tolerance limits and available records. The authority must also reconsider delayed finalization issues, applying relevant laws and circulars as of the import date, and determine whether 13 provisionally assessed bills of entry were finally regularized in compliance with prior directions-if so, grant the party corresponding benefit. Appeals allowed by remand. en-us Mon, 15 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 11:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778516 CESTAT-Ahmedabad set aside the impugned order and remanded the matters to the adjudicating authority. The Tribunal held that shore-tank (actual receipt) quantity, not bill-of-lading quantity, governs assessment subject to permissible tolerance for bulk liquid cargo; the adjudicator must verify tolerance limits and available records. The authority must also reconsider delayed finalization issues, applying relevant laws and circulars as of the import date, and determine whether 13 provisionally assessed bills of entry were finally regularized in compliance with prior directions-if so, grant the party corresponding benefit. Appeals allowed by remand. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778516