https://www.taxtmi.com/caselaws?id=50136 The case involved a dispute over the basis for assessing duty on imported crude oil, with the Customs authorities favoring the Vessel's Ullage Survey Report (US Report) while the importers argued for the Cargo Intake Certificate (CI Certificate). The Tribunal ruled in favor of the importers, holding that the quantity of crude oil for duty assessment should be based on the CI Certificate, as the taxable event occurred when the goods were received in the shore tanks. The appeal by the Collector of Customs was rejected, affirming the Collector (Appeals)'s decision to finalize the duty assessment based on the CI Certificate. en-us Fri, 15 Sep 2000 00:00:00 +0530 Thu, 19 Aug 2010 18:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50136 The case involved a dispute over the basis for assessing duty on imported crude oil, with the Customs authorities favoring the Vessel's Ullage Survey Report (US Report) while the importers argued for the Cargo Intake Certificate (CI Certificate). The Tribunal ruled in favor of the importers, holding that the quantity of crude oil for duty assessment should be based on the CI Certificate, as the taxable event occurred when the goods were received in the shore tanks. The appeal by the Collector of Customs was rejected, affirming the Collector (Appeals)'s decision to finalize the duty assessment based on the CI Certificate. Case-Laws Customs Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50136