Bulk liquid Cargo duty payable on quantity received in shore tank

Hindustan Petroleum Corpn Ltd Vs C.C. (CESTAT Ahmedabad)

As regard the issue that which quantity should be taken for the purpose of assessment in case of import of liquid bulk cargo, we find that this issue is no longer res integra, as the same is settled by various Tribunals judgments and by the Hon’ble Apex Court in case of Manglore Refinary. Therefore, on the merit of the case the issue is settled, hence we hold that for the purpose of assessment of Bulk liquid Cargo in the present case the duty is paya

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