https://www.taxtmi.com/caselaws?id=782590 CESTAT Kolkata allowed the appeal filed by the importer of bulk liquid cargo. It held that, in terms of binding departmental circulars, where customs duty is specific, the assessable quantity must be the shore tank receipt quantity and not the total transaction quantity. The Tribunal further held that demurrage charges incurred after the arrival of the goods at the Indian port are post-importation expenses and therefore not includible in the assessable value for customs duty. Consequently, the appellant is liable to pay customs duty only on the shore tank receipt quantity, excluding demurrage from the assessable value. en-us Wed, 23 Apr 2025 00:00:00 +0530 Tue, 02 Dec 2025 08:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782590 CESTAT Kolkata allowed the appeal filed by the importer of bulk liquid cargo. It held that, in terms of binding departmental circulars, where customs duty is specific, the assessable quantity must be the shore tank receipt quantity and not the total transaction quantity. The Tribunal further held that demurrage charges incurred after the arrival of the goods at the Indian port are post-importation expenses and therefore not includible in the assessable value for customs duty. Consequently, the appellant is liable to pay customs duty only on the shore tank receipt quantity, excluding demurrage from the assessable value. Case-Laws Customs Wed, 23 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782590