2011 (2) TMI 777

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.... B.S.V. Murthy;   The appellant is a Ship Breaker and imported a vessel MV Vitya for breaking purpose and filed a bill of entry on 02.3.2005. The bill of entry was assessed provisionally for want of original documents. Subsequently, the bill of entry was finally assessed vide final assessment order dated 10.12.2009. The Revenue is in appeal against the impugned order wherein the Commissioner....

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....t and safe guard the existing provisions of Section 28AB in force under the customs Act 1962 and not to reduce the same. It was also submitted that Revenue has already filed appeal against the decision of the Tribunal in the case of Sterlite Industries (India) Limited. As regards Chemsilk Commerce (P) Limited, it has been stated that the relevant order of the Commissioner (Appeals) which had been ....