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2019 (2) TMI 778 - AT - CustomsLevy of Differential Customs Duty - short landing of goods imported - the transaction value remained constant - Held that:- The issue is no more res integra and considered by Hon’ble Supreme Court in Mangalore Refinery & Petrochemicals Ltd.’s case [2015 (9) TMI 245 - SUPREME COURT], where it was held that the quantity of crude oil actually received into shore tank in port in India should be basis for payment of customs duty - demand of differential duty set aside - appeal allowed - decided in favor of appellant.
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