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2015 (4) TMI 1016 - CESTAT AHMEDABAD

2015 (4) TMI 1016 - CESTAT AHMEDABAD - TMI - Provisional assessment - Import of LNG - whether the final assessment of the Bills of Entry would be on the basis of provisional invoice which was issued on the basis of unit price as per contract and load port quantity declared in the Bill of Lading on the basis of final invoice, which was issued on the basis of the actual quantity delivered to the Appellant at discharge port in terms of the contract with the supplier - Held that:- issue is no more r .....

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.C/11988,11989/2014 - Order No.A/ 10330-10331/2015 - Dated:- 16-4-2015 - Mr. P.K. Das and Mr. H.K. Thakur, JJ. For The Appellant: Shri Alok Srivastava, Authorised Representative For The Respondent: Shri Anand Nainawati, Advocate Per: P.K. Das 1. A common issue is involved in these appeals and therefore, both are taken up together for disposal. 2. The Respondents filed Bills of Entry for import of Liquified Natural Gas (LNG) and requested for provisional assessment under Section 18 of Customs Act .....

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