2022 (9) TMI 955

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....or the Respondent ORDER RAMESH NAIR The issue involved is that whether the quantity of liquid import cargo should be taken on the basis of weight mentioned in the invoice or on the actual shore tank received weight for the purpose of assessment of custom. 2. Shri Manish Jain, Learned Counsel appearing on behalf of the appellant at the outset submits that the quantity was received in the presen....

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....evy of custom duty. Therefore, the issue is settled in favour of the assessee. 3. Shri J. A Patel, Learned AR appearing for revenue fairly concede that as per the Board Circular, the issue is settled. 4. We have carefully considered the submissions made by both the sides and perused the records. We find that the issue is no longer under dispute since not only the Hon'ble Supreme Court in the cas....