https://www.taxtmi.com/caselaws?id=52064 For imported bulk liquid cargo, customs duty is to be quantified on the quantity actually received in the shore tank rather than the higher figure shown in ship records. The Tribunal relied on prior Supreme Court dismissal of the Department's appeal on the same question and on a Customs Board circular directing assessment on shore-tank receipt. On that basis, the ship-side record method was held unsustainable and the duty computation was required to follow the shore-tank quantity. en-us Fri, 02 May 2003 00:00:00 +0530 Thu, 30 Sep 2010 15:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52064 For imported bulk liquid cargo, customs duty is to be quantified on the quantity actually received in the shore tank rather than the higher figure shown in ship records. The Tribunal relied on prior Supreme Court dismissal of the Department's appeal on the same question and on a Customs Board circular directing assessment on shore-tank receipt. On that basis, the ship-side record method was held unsustainable and the duty computation was required to follow the shore-tank quantity. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52064