Import of crude palmolein oil - Measurement in the shore tank ...

Crude Palmolein Oil Imports: Measure in Shore Tanks After Settling for Accurate Duty Calculation, Revenue Objections Overruled.

April 20, 2022

Case Laws     Customs     AT

Import of crude palmolein oil - Measurement in the shore tank being taken after cargo is settled - It is not understood how the Revenue can find fault on any direction that the measurements be taken before the turbulence ends and liquid settles. Evidently, any measurement before the liquid settles is likely to be erroneous resulting in wrong quantities being recorded than what is present in the tanks. Revenue cannot seek to collect duty based on such quantities. The commissioner has correctly mentioned in the public notice that the dip measurement must be taken after liquid is settled. - AT

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