Crude Oil Import Assessments: Quantity Determined by Ship Ullage Surveyor Report, Procedural Delays Examined for Fair Valuation

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....CESTAT held that for petroleum crude oil import assessments, the quantity shall be determined by ship ullage surveyor report at port of discharge, consistent with prior Supreme Court precedent. While acknowledging prima facie delay in finalizing provisional assessment, the Tribunal remanded the matter to adjudicating authority to definitively determine delay attribution. The appeals were partly allowed with a conditional remand, directing a fresh examination of procedural delays and their origin, emphasizing the need to establish whether delays were exclusively departmental or partially contributed by the importer.....