Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]

By Shabna Rahim - On November 12, 2023 2:00 pm - 2 mins read
Quantity - Bulk Liquid - Liquid - Bulk Liquid Cargo - Liquid Cargo - Quantity of Bulk Liquid Cargo - Quantity of Bulk Liquid Cargo received in Shore Tank - taxscaan

The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that in the case of bulk liquid cargo, the quantity received in the shore tank be considered for determination of assessable value and not the value shown in the Bill of Entry.  Chemplast Sanmar Ltd, the appellant assessee filed an Ex-bond…

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