1996 (12) TMI 221

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..... sent in spite of notice of hearing, but has sent a request for disposal of the appeal on merits. We have heard Shri T.R. Malik SDR and perused the papers. 2. The short dispute in this appeal is as to whether demurrage charges for determination of assessable (value) are required to be added to the assessable value. Appellant imported certain goods from Malaysia. Due to various reasons, provisiona .....

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..... re, within six months from the date of provisional assessment and was within time. It is also pointed out that the notice was not in proper order. We find that all the relevant particulars are stated in the notice and, therefore, it was in order. 5. Appellant contends that demurrage charges could not be included in the assessable value on the strength of a decision in Deepak Fertilisers and Petr .....

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