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Tribunal Rules Waste Oil Not Subject to Crude Oil Duty; Double Taxation on Foreign-Origin Oil Deemed Unlawful.
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....Demand of custom duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - The Tribunal noted that the waste oil collected during cleaning was predominantly mixed with water, making it unsuitable for classification as crude oil under the Customs Tariff. Therefore, demanding duty on this waste oil as if it were crude oil was deemed incorrect. - Further, the Tribunal observed that customs duty had already been paid on the entire quantity of foreign-origin oil during the vessels' conversion from foreign-going to coastal status. Therefore, demanding duty again on the waste oil collected during cleaning would result in double taxation, which was not permissible.....