CALOs ?

• ‘No.S/7-183/2016-17 OIL UNIT

OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT-I!) NEW CUSTOM HOUSE, 2”° FLOOR, OIL UNIT, BALLARD ESTATE , MUMBAI-400001. 13] sl OIL UNIT UNIT Dated02,02016

PUBLIC NOTICE NO.\24/2016

Sub: - Assessment of Bulk Liquid Cargo -Regarding

Attention of all the Importers, Customs Brokers, and the member of the Trade is invited to the Board’s Circular No. 34/2016-Customs dated 26.07.2016 on the above mentioned subject.

2. The Hon'ble Supreme Court in the case of Mangalore Refinery and Petrochemicals Limited vs. Commissioner of Customs, Mangalore vide its order dated 02.09.2015 (2015(323) pote 423 (S/C.) had laid down the law for assessment of Liquid Bulk Cargo. ‘ey The Board being consistent with the law laid down by the Apex Court in above matter, has reviewed the Circular No. 96/2002-Customs dated 27.12.2002 & Circular No. 06/2006 dated 12.01.2006 and decided to rescind both these Circulars.

3. In case of all liquid cargo imports, whether for home consumption or for warehousing, the shore tank receipt quantity i.e., dip measurement in tanks on shore into which such cargo is pumped from the tanker, should be taken as the basis for levy of Customs Duty irrespective of whether Customs Duty is leviable at a specific rate or ad-valorem basis including cases where tariff value is fixed under Section 14(2) of the Customs Act, 1962].

B. Further, where bulk liquid cargo is cleared directly on payment of duty without being pumped in a shore tank, assessment may continue to be done as per ship’s ullage survey report at the port of discharge.

5. Difficulties, if any faced in the implementation of this Public Notice may be brought to he notice of the undersigned.

S. fas(SUVIR MISRA) COMMISSIONER OF CUSTOMS IMPORT-II

Copy to:

1. The Pr. Chief Commissioner of Customs, Mumbai Zone-|

2. The Pr. Commissioner/All the Commissioner of Customs, Mumbai Zone-l. 3. All Addl. /Joint Commissioner of Customs, Import (I & Il), Mumbai Zone-| 4. All Deputy/Asst. Commissioner of Customs , Import (1 & Il) ,~Mumbai Zone-|

3. The DC/EDI for uploading on the NCH Website

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