Short payment of duty on import of petroleum products - ...

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

August 27, 2019

Case Laws Customs AT

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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Short payment of duty on import of petroleum products - ...

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

August 27, 2019

Case Laws Customs AT

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