Commissioner Overrules CBEC Guidelines on Freight Costs for Daughter Vessels, Causing Duty Shortfall in Petroleum Imports.

Short payment of duty on import of petroleum products - non-inclusion of freight incurred in respect of smaller vessels called the daughter vessels - the Learned Commissioner has ignored this direction of the Board and has reckoned a different value on the ground that the appellant has recovered a higher amount towards freight. Such an order is contrary to the directions of the CBEC which are binding upon him. .....

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