Shore tank quantity to be considered for levy of customs duty in case of bulk liquid cargo

Reliance Industries Limited Vs Commissioner of Customs (CESTAT Ahmedabad)

CESTAT Ahmedabad held that in case of bulk liquid cargo imports measurement in tanks on shore into which such cargo is pumped from the tanker is to be considered as basis for levy of customs duty.

Facts- M/s Reliance Industries Ltd vide Miscellaneous application has requested for rectification of mistake in the final order dated 3rd June, 2025 passed by this Tribunal. It is contested that Hon’ble Tribunal in para 5 of it’s order has placed reliance on final order No. 12380

Please become a Premium member. If you are already a Premium member, login here to access the full content.