2011 (1) TMI 604

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.... (Appeals) vide which he has held in favour of the respondents, Revenue has filed the present appeal. None appeared on behalf of the respondents. Accordingly we have heard learned DR Shri S.K. Mall and have gone through the impugned order of Commissioner (Appeals).   2. The facts of the case in brief, as stated by the respondents, are that the respondents, dealing with ship breaking activity....

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....4% Special Additional Duty (SAD) of Customs. The Superintendent, Customs, Alang, however, assessed the bill of entry taking the value, as shown in the original MOA at US $ 897,764.25 and issued challan, which they paid under protest reserving their right to file refund claim. Against this assessment, the appeal was filed before Commissioner (Appeals).   3. As regards the valuation of the ves....