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2017 (3) TMI 284 - AT - CustomsValuation - import of crude oil - whether the crude oil imported by the appellant was liable to be assessed on the transaction value u/s 14 on the basis of Bill of Lading quantities or whether the duty is required to be assessed on the basis of crude oil pumped into the shore tank? - Held that: - the issue is squarely covered in favor of the appellant by the decision of the Supreme Court in appellant's own case Mangalore Refinery And Petrochemicals Ltd. Versus Commissioner of Customs, Mangalore [2015 (9) TMI 245 - SUPREME COURT], where it was held that Quantity actually received into shore tank in port in India should be the basis for payment of Customs duty. Quantity shown in bill of lading cannot be used for this purpose as it does not reflect quantity of goods at the time and place of importation - the adjudicating authority are directed to re-determine the customs duty by adopting the shore tank quantity as opposed to the bill of lading quantity - appeal allowed by way of remand.
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