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2022 (9) TMI 955 - AT - CustomsValuation - assessment of Customs Duty - quantity of liquid import cargo - quantified on the basis of weight mentioned in the invoice or on the actual shore tank received weight? - Applicability of Board Circular No.6/2006-Cus dated 12 January, 2006 - HELD THAT:- The issue is no longer under dispute since not only the Hon’ble Supreme Court in the case of MANGALORE REFINERY AND PETROCHEMICALS LTD. VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [2015 (9) TMI 245 - SUPREME COURT] decided that the quantity of liquid cargo should be taken on actual shore tank received basis and not on the basis of invoice and the same was accepted by the Board by withdrawing the earlier circular. Therefore, the issue is no more under dispute now. Appeal allowed - decided in favor of appellant.
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