2003 (6) TMI 425

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..... owri Shankar, Member (T)]. -  The appellant imported in November, 1996 a ship for breaking. A bill of entry was filed by it under protest on 9-12-1996 for assessment of fuel and lubricating oil contained in the vessel's machinery and engines. The bill of entry was finally assessed on 12-12-1996. The appellant paid the duty assessed, under protest and filed an appeal to the Commissioner (Appe .....

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..... that order. In reply to the appellant's further letter, the department by its letter of 23-6-1997, informed it that the assessment on the bill of entry was complete. Hence the appeal was filed against this order. 3. A copy of the bill of entry which had been filed shows that the assessment was done on 12-12-1996. The subsequent letters of the Assistant Commissioner are nothing more than an e .....

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