Imported Goods Valuation: Duty Based on Invoice Price, Not Unloaded Quantity for Bulk Liquid Cargo.

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....Valuation of imported goods - Bulk Liquid Cargo - Methyl Iso Butyl Ketone - excess of 1.66% in the quantity unloaded as compared to the Invoice and Bill of Lading quantity - For Bulk Cargo at the relevant time, not the weight but value paid was the criteria of duty and the transaction value or invoice price and not the quantity, in any case, was to be the basis of assessment. - AT....