2003 (11) TMI 438

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....Uma Shankar, SDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - This appeal arose out of the order of the Commissioner (Appeals) No. 107/2000 (4-CCP) Cus./ Commr.(A)/Ahd., dated 8-2-2000. The issue is in regard to assessment of stores on board the vessel, fuel oil contained in the vessels machinery and engines and levy of SAD (Special Additional Duty). It is the contention of....

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....s was done by the assessing officer. In regard to ship stores it is his contention before the Commissioner (A) that the inventory of stores was taken on 24-4-99 but the vessel was beached on 29-7-99 by which time the crew consumed all the stores but the assessing officer charged duty on the stores already consumed during the vessel's compulsory voyage during the said period; on the issue of levy o....

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.... such fuel oil lying in the engine and machinery should be assessed along with the ship as if they were integral parts of the ship. The ld. Advocate filed the bunker Survey Report No. ALG 001199 AD, dated 6-5-99. We have perused the survey report. There is nothing in the report which indicates that the fuel oil is actually contained in the engine and the machinery. It is the appellant's responsibi....

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.... them to duty even when such stores were consumed on board when the vessel was under compulsory voyage during the period 24-4-99 to 29-7-99. The Commissioner (Appeals) has dealt with this plea and did not interfere with original assessment. We observe that the stores on board were verified by the bond officer on 6-5-99. The appellant should have produced some evidence to show that on the day when ....