https://www.taxtmi.com/caselaws?id=778516 Customs assessment of bulk liquid cargo must be governed by the law and circulars in force on the date of import, and the quantity actually received in shore tanks is the relevant basis for duty assessment, subject to verification of any tolerance limits from the contemporaneous record. The Tribunal remanded that issue for fresh examination of the applicable law, circulars, public notices and factual material. It also required verification whether 13 bills of entry had been finally assessed or remained open for finalization, because that factual and procedural status would determine whether any plea of finality or res judicata could arise under the customs assessment framework. 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 Customs assessment of bulk liquid cargo must be governed by the law and circulars in force on the date of import, and the quantity actually received in shore tanks is the relevant basis for duty assessment, subject to verification of any tolerance limits from the contemporaneous record. The Tribunal remanded that issue for fresh examination of the applicable law, circulars, public notices and factual material. It also required verification whether 13 bills of entry had been finally assessed or remained open for finalization, because that factual and procedural status would determine whether any plea of finality or res judicata could arise under the customs assessment framework. Case-Laws Customs Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778516