TMI Blog2007 (8) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... d deposit was made in terms of Board’s Circular No. 58/97, dt. 6-11-97. As such, it was a case of estimated duty leviable when ultimately the duty liability was finally assessed, at the time of conversion of vessel from coastal run to foreign run, the same was found to be less than the duty deposited by the respondent - appeal dismissed. - C/933/2006 - A/1979/2007-WZB/AHD - Dated:- 3-8-2007 - M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Customs Mundra. The Bill of Entry was finally assessed on 6-7-05 and accordingly vide O-I-O No. 08/KS/DC/GAPL/REFUND/2005-06, dt. 22-9-05 sanctioned refund of Rs. 1,47,364/- to M/s Ambica Maritime Ld., Gandhidham. (b) Appeal was filed by the Department against the O-I-O No. 08/KS/DC/GAPL/REFUND/2005-06, dt. 22-9-05 with Commissioner (A), Kandla pleading that the adjudicating authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posited on provisional basis in respect of ship s bunkers and stores by working 110% of duty leviable on the quantity estimated to be consumed during the coastal run. The said deposit was made in terms of Board s Circular No. 58/97, dt. 6-11-97. As such, it was a case of estimated duty leviable when ultimately the duty liability was finally assessed, at the time of conversion of vessel from coasta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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