2007 (6) TMI 54

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..... No. 224/2003(71- KDL)/Customs/Commr(A)/AHD, dated 29-8-2003. 2. Heard both the sides. 3. The relevant facts, in brief, are as follows:      - (a) The appellant requested for conversion of their foreign vessel to coastal run vessel for a period of one month and accordingly filed a bill of entry dated 22-3-2001 for payment of duty for bunker to be consumed during the coa .....

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..... on IOC circular dated 7-3-2001 and also taking into account the actual remittance made by the hirer for "bunker consumption price". 5. Learned SDR reiterates that order of the original authority upholding the price initially declared by the appellant in the bill of entry should be upheld. The learned advocate appearing for the respondent vehemently supports the order of Commissioner (Appeals). 6 .....

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..... cepting import price by IOC, he has also taken into account further facts and evidences which indicated the estimated bunker consumption price as US $ 45,000 during the entire period of hire. 7. In the peculiar facts and circumstances of the case, the order of Commissioner (Appeals) appears to be reasonable and legally sustainable. In the grounds of appeal, no evidence of any import price at high .....

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