2007 (7) TMI 453

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....ant. Dr. M.K. Rajak, SDR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - These 11 appeals are against the orders of the Commissioner (Appeals) and all of them involve identical issue. The 11 cross-objections filed by the Department are in the nature of submissions supporting the orders of the Commissioner (Appeals). 2. None appeared for the appellants. Heard the Ld.....

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.... and the barge then carried the goods to the jetty and the goods were subsequently downloaded there. The stevedoring charges are the charges incurred for transferring the goods from the ship to the barge and not for transferring the goods from the barge on to the jetty. (e) Commissioner(Appeals) held that what the appellant described as stevedoring charges is actually the transportation cost fo....

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....t to any exemption notification, determination of assessable value in respect of ad valorem based goods. Assessments are being done in terms of Section 17; assessment can also be provisional assessment in terms of Section 18 of the Customs Act under the circumstances mentioned thereunder. 6. Section 128 of the Customs Act provides for filing appeal to the Commissioner (Appeals) by any pers....