https://www.taxtmi.com/caselaws?id=465067 The CESTAT, Hyderabad allowed the appeal filed by the assessee. Relying on its prior decision in the assessee's own case, the Tribunal reaffirmed that liability to NCCD and the method of computing customs duty in cases of short landing must follow the principles earlier settled, namely valuation based on shore tank quantity. As the present demand of NCCD and related cess, as well as the short-payment allegation, stood covered by the earlier ruling, the impugned order could not be sustained. Consequently, the demand raised against the assessee was set aside and the appeal was allowed in full. en-us Thu, 08 Nov 2018 00:00:00 +0530 Thu, 04 Dec 2025 10:44:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465067 The CESTAT, Hyderabad allowed the appeal filed by the assessee. Relying on its prior decision in the assessee's own case, the Tribunal reaffirmed that liability to NCCD and the method of computing customs duty in cases of short landing must follow the principles earlier settled, namely valuation based on shore tank quantity. As the present demand of NCCD and related cess, as well as the short-payment allegation, stood covered by the earlier ruling, the impugned order could not be sustained. Consequently, the demand raised against the assessee was set aside and the appeal was allowed in full. Case-Laws Customs Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465067