TMI Blog2018 (9) TMI 848X X X X Extracts X X X X X X X X Extracts X X X X ..... s Act, 1962. The Portion of the Order of the first appellate authority as reproduced in the Final Order of the Tribunal dated 14.06.2017 does indicate the same - there is no error apparent on the face of the records for correction on the merits of the case. Demand of Interest - Held that:- The impugned order that confirms the demand of the duty is upheld but the orders which confirm the interest on the appellant herein is unwarranted and not in accordance with the provisions of Section 18(3) of the Customs Act, 1962 and hence that portion of the impugned order is struck down - application for rectification of mistake is allowed to the extent that the impugned order which upholds the interest liability is set aside. Appeal disposed off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stal run was decided and it is his submission that Bench has not considered this decision, as no one was present from the appellant's side to bring on record the said decision. He would submit that the first appellate authority's order which has been upheld also needs to be considered from the angle of demand of interest, as under provisions of Section 47 (2) of the Customs Act, 1962 for the finalisation of the provisional assessment which took place on 25.06.2003 wherein differential demand has been confirmed along with interest. He would submit that the said confirmation of the interest is incorrect as the bills of entry which are finalised were done prior to 13.07.2006; provisions of Section 18 of the Customs Act, 1962 did not pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dopted a very just and fair reasoning regarding the assessable value of the fuel imported and the fuel lying in foreign bunkers for finalising provisional assessment. In the case in hand, the issue is regarding the contemporary value of indigenous identical goods as the appellant did not furnish actual freight, insurance, etc., despite undertaking to do so while finalising assessment under Section 18 of Customs Act, 1962. The Portion of the Order of the first appellate authority as reproduced in the Final Order of the Tribunal dated 14.06.2017 does indicate the same. The issue involved in the case in hand is totally different from the issue decided by the Tribunal in the appellant's case as cited herein above. In view of this, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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