https://www.taxtmi.com/caselaws?id=51098 The Tribunal ruled in favor of the appellant, a manufacturer of petroleum products, in a case concerning the assessment of customs duty on crude oil imports. The Tribunal held that the quantity for duty assessment should be based on the actual quantity removed from the shore-tank, not the quantity determined by the ship's ullage survey report. It rejected the reliance on the ullage reports and upheld that duty should be assessed on the quantity removed from the warehouse on the date of physical removal. The Tribunal set aside the Commissioner (Appeals) order and directed that only the actual quantity removed from the shore-tank should be considered for duty assessment. en-us Tue, 01 Jan 2002 00:00:00 +0530 Wed, 22 Sep 2010 16:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51098 The Tribunal ruled in favor of the appellant, a manufacturer of petroleum products, in a case concerning the assessment of customs duty on crude oil imports. The Tribunal held that the quantity for duty assessment should be based on the actual quantity removed from the shore-tank, not the quantity determined by the ship's ullage survey report. It rejected the reliance on the ullage reports and upheld that duty should be assessed on the quantity removed from the warehouse on the date of physical removal. The Tribunal set aside the Commissioner (Appeals) order and directed that only the actual quantity removed from the shore-tank should be considered for duty assessment. Case-Laws Customs Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51098