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2018 (12) TMI 878 - AT - CustomsProvisional assessment - assessments were kept provisional on the ground that the consignment were being imported in mix of different variety of crude oil, and therefore, the appellants were not in a position to submit full information about the price and other costs as such freight and insurance at the time of import - Held that:- The ld. Adjudicating Authority has not considered the specific direction of this Tribunal and acted above the findings of the Tribunal, which he was not competent to do. This itself is in defiance of the order passed by the Tribunal and is a glaring example of non-application of mind and defiance of order from the higher judicial forum. As the case is very old pertaining to the year 1994 to 1996, no purpose would be served by remanding this case once again to the adjudicating authority for fresh consideration - appeal allowed - decided in favor of appellant.
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