Home Case Index All Cases Customs Customs + AT Customs - 2011 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 690 - CESTAT, AHEMDABADDemand - Appellant imported one consignment of ACN and filed a bill of entry - in terms of the Board’s circular No.6/2006 dated 12.01.06, in all cases where Customs Duty is leviable on ad valorem basis, the assessment of bulk liquid cargo should be based on invoice price, irrespective of the quantity ascertained through shore tank measurement or any other manner. - Commissioner (Appeals) observed that in as much as the appellant had made full payment to the supplier of the goods, without claiming any compensation for the short supply of the goods, the invoice price has to be made the basis for ad valorem confirmation of duty. - decided in favor of revenue.
|