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    <title>2003 (1) TMI 164 - CEGAT, BANGALORE</title>
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    <description>Duty on imported bulk liquid cargo was to be quantified by reference to shore tank receipt, using dip measurement in the shore tanks into which the cargo was pumped. The applicable instruction and prior judicial decisions treated that method as settled, so the assessing authority was required to determine the duty-bearing quantity on that basis after examining the relevant records and materials. The refund claims also had to be re-determined accordingly, with quantification linked to the shore tank receipt assessment method.</description>
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      <link>https://www.taxtmi.com/caselaws?id=51836</link>
      <description>Duty on imported bulk liquid cargo was to be quantified by reference to shore tank receipt, using dip measurement in the shore tanks into which the cargo was pumped. The applicable instruction and prior judicial decisions treated that method as settled, so the assessing authority was required to determine the duty-bearing quantity on that basis after examining the relevant records and materials. The refund claims also had to be re-determined accordingly, with quantification linked to the shore tank receipt assessment method.</description>
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