Home Case Index All Cases Customs Customs + AT Customs - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 267 - AT - CustomsValuation - The adjudicating authority confirmed the demands raised by applying the value of the goods based upon the contemporaneous/locally purchased goods and also imposed penalty - Held that: - It is undisputed that indigeneously procured diesel oil as well as furnace oil was tanked in the same bunkers wherein the furnace oil and diesel oil was recorded as opening balance when the vessel reached the Tuticorin port from Singapore. In the absence of any other evidence to indicate that the furnace oil and diesel oil which was shown as opening balance when the vessel reached Tuticorin port was kept separately, the findings recorded by the first appellate authority are correct and legal and does not require any interfearance - appeal dismissed - decided against appellant.
|