Calculation of duty at the time of finalization of final ...
Duty for HSD and SKO Imports Based on Quantity in Shore Tanks, Not Invoice or Bill of Lading Values.
September 14, 2023
Case Laws Customs AT
Calculation of duty at the time of finalization of final assessment - import of HSD and SKO - to be paid on the basis of invoice value and the quantity indicated on the bills of lading or the quantity received by the importer/ appellants in their warehouse/ shore tanks? - actual oil quantity physically received into the shore tank should be taken as the basis for payment of duty at the time of ex-bond bills of entry. - AT
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