Home Case Index All Cases Customs Customs + AT Customs - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 222 - AT - CustomsRefund claim - Refund of excess paid Customs duty on short quantity received between ship ullage and quantity received in shore tanks - Held that: - In an identical matter relating to Ruchi infrastructure Limited, the Hon'ble CESTAT, Bangalore [2007 (11) TMI 210 - CESTAT, BANGALORE] held that It is now well settled that the assessment has to be done on the basis of the shore tank quantity not on basis of ship ullage report. To the effect that the shore tank receipts are alone to be considered and not the ship ullage reports, CBEC also has issued Circular dated 27.12.2002 and 26.07.2016 clarifying that in case of all bulk liquid cargo imports, shore tank receipt quantity, i.e. dip measurement in tanks on shore should be taken on basis for levy of customs duty. Appeal dismissed - decided against Revenue.
|