Rejection of refund claim - Assessment of liquid cargo - The law ...
Refund Claim Approved: Excess Duty on Liquid Cargo Based on Shore Tank Value Refunded.
July 1, 2015
Case Laws Customs AT
Rejection of refund claim - Assessment of liquid cargo - The law as it exists clearly lays down that the value on which duty is payable will be the value of goods actually imported into the shore tanks - refund of excess duty allowed - AT
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