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Customs - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Duty demand on crude oil based on Bills of Lading quantity - ...


Customs duty for crude oil must be based on shore tank quantity, not Bills of Lading.

March 19, 2018

Case Laws     Customs     AT

Duty demand on crude oil based on Bills of Lading quantity - customs duty needs to be worked out only on the basis of the quantity of crude oil received in the shore tanks - AT

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