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2018 (2) TMI 955 - AT - CustomsShort levy of Customs Duty - only ground on which Revenue has challenged the impugned order is that certified shore tank receipt certificates were not available on record - Held that: - The customs duty is to be charged only on the basis of the actual quantity of crude receipt in the shore tank - After a perusal of the appeal records, it is found that the original authority has already perused copies of the respective shore tank receipt certificates and has finalised the provisional assessments - appeal dismissed - decided against Revenue.
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