Liquid cargo --- finalisation of provisional assessment - Customs - 046/2000

Circular No. 46/2000-Cus F.NO. 494/16/2000-Cus.VI Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi, the 18th, May, 2000 Subject: Liquid cargo --- finalisation of provisional assessment The Kendla Customs House has informed the Board that the provisional assessments of M/s Indian Oil Corporation Ltd. pending since 1994 for final quantification of the amount liquid bulk cargo have been finalised, on the basis of the Bombay High Court’s Judgement dated 17.7.1986 in W.P. No. 1236/81 and 1354/84 reported in 1986 (25) ELT 948 (Bom.). The final quantification has been done on the basis of the ullage survey report conducted on Board the vessel in the presence of Customs Officers, representative of M/s Indian Oil Corporation Ltd. and the master of the vessel. All similar provisional assessments pending in various Customs Houses may be decided on the above lines. The details of provisional assessment cases, pending against importers of liquid bulk cargo, including M/s Indian Oil Corporation, may be indicated to the Board immediately.