Skip to main content
India's Trade & Customs Knowledge Base
Live on PostgreSQL About• Contact• Sign in Subscribe
EK EXIMKEY
Export · Import · Customs · DGFT Intelligence
Daily Updates Membership
Circular

CIR NO. 46/2000-CUS Dated 17-05-2000

Document type
Circular
Reference no.
F
Dated
Category
CBEC Circulars Issued In The Year-2000

PRACTICE OF ASSESSMENT IN RESPECT OF LIQUID CARLYO IN BULK REE.

CUSTOMS CIRCULAR No.46/2000 Dated 17th May,2000.

Practice of assessment in respect of liquid Cargo in bulk - Reg.

The Kandla Custom House has informed the Board that the provisional assessments of M/s Indian Oil Corporation Ltd. pending since 1994 for final quantification of the amount liquid bulk cargo have been finalised, on the basis of the Bombay High Court's Judgement dated 17.7.1986 in W.P.No.1236/81 and 1354/84 reported in 1986(25) ELT 948 (BOM).

2. The final quantification has been done on the basis of the ullage survey report conducted on Board the vessel in the presence of Customs Officers, representative of M/s Indian Oil Corporation Ltd. and the master of the vessel.

3. All similar provisional assessments pending in various custom Houses may be decided on the above lines.

4. The details of provisional assessment cases, pending against importers of liquid bulk cargo, including M/s Indian Oil Corporation, may be indicated to the Board immediately.

(Dr. Vinayak Prasad)
Under Secretary to the Govt. of India

(Pl. refer CUS CIR NO. 96/2002 DATE 27/12/2002 - finalise the provisional assessments relating to bulk liquid cargo imports on the basis of ullage survey reports)

Related Content

In This Category

48,405
HS Codes covered
Section to 8-digit product level
37,765
Regulatory documents
DGFT, Customs, Excise, RBI & GST
152,183
Import duty lines
Tariff lines with effective rates
20,499
SION norms
Standard input–output norms