2009 (4) TMI 638

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....ssessment of the ships because of the dispute relating to duty liability on the fuel contained in the tanks and bunkers etc. The chronological history of the case is reproduced below which shows amount of litigation and how the matter has moved back and forth :- (1) 2/92 to 9/96 Imported 11 ships for breaking and on provisional assessment paid the customs duties; (2) Mar. 1999 Final assessment orders passed demanding additional duty of Rs. 16,21,583/-; (3) Oct. 1999 Commr. (A) set aside the orders by way of remand; (4) Mar. 2001 AC passed the orders confirming the earlier said orders; (5) Sept. 2001 Commr. (A) ordered to pre-deposit 90% of the demand; (6) May, 2002 Modification applicati....

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....case, the said amount is deposited, the appeals before the Tribunal would stand restored and to be decided on merits; (22) Dec. 2005 Tribunal set aside the orders by way of remand to Commr. (A) vide order dtd. 13-12-2005; (23) Jan. 2006 Requested the AC to return the said deposit amount of Rs. 16,21,583/- in view of the Boards circular dtd. 2-1-2002 and further circular dtd. 8-12-2004; (24) Feb. 2006 Commr. (A) allowed appeals by way of remand to AC; (25) Mar. 2006 Requested AC to return the said deposited amount as 3 months expired on 12-3-2006 from the Tribunal's order dtd. 13-12-2005; (26) Apr. 2006 AC passed the order of assessment under Section 18(2) of the Customs Act, 1962 that differentia....