Customs - Assessment of Bulk liquid Cargo - Customs - PUBLIC NOTICE NO. 32/2016

MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE THOOTHUKUDI - 628004. C. No. VIII/48/06/2016-Cus.Pol.(PF) Date: 09.08.2016 PUBLIC NOTICE NO. 32/2016 Subject: Customs - Assessment of Bulk liquid Cargo - Reg. Attention of all bulk liquid cargo importers is invited to the Circular No.34/2016-Customs dated 26.07.2016 issued by Government of India, Ministry of Finance, Department of Revenue, New Delhi. 2. In this connection kind attention is invited to the judgement of the Hon'ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Limited vs Commissioner of Customs, Mangalore dated 02.09.2016 reported in 2015(323) E.L.T 423 (S.C.). 3. In the light of the above judgement, the CBEC has reviewed its earlier Circular No. 96/2002- Customs dated 27.12.2002 Circular No 06/2006 dated 12.01.2006 and it has been decided to rescind both the Circulars and it has been further ordered as follows: 4. In case of all bulk liquid cargo imports, whether for home consumption or for warehousing, the shore tank receipt quantity i.e., dip measurement in tanks on shore into which such cargo is pumped from the tanker, should be taken as the basis for levy of Customs Duty irrespective of whether Customs Duty is leviable at a specific rate or ad-valorem basis [including cases where tariff value is fixed under Section 14(2) of the Customs Act, 1962]. 5. Further, where bulk liquid cargo Is cleared directly on payment of duty without being pumped in a shore tank, assessment may continue to be done as per ship's ullage survey report at the port of discharge. 6. Difficulties, if any, faced in the implementation of above instructions may be brought to the notice of this office at an early date. (K.C.JOHNY) COMMISSIONER