2012 (7) TMI 356

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....is directed against OIA No.253/2006(253-KDL)Cus/Commr(A)/AHD, dt.16.10.06.   2. The relevant facts that arise for consideration are that the appellant herein is regular importer of motor spirit (MS for short) and high speed diesel (HSD for short) through the port of Kandla. They filed Bills of Entry for clearance of MS/HSD which were provisionally assessed for want of production of final i....

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....after granting the personal hearing came to the conclusion that the adjudicating authority was correct in confirming the demands against the appellant. Coming to such a conclusion he rejected the appeal filed by the appellant.   3. None appeared on behalf of the appellant despite notice. But there is a written submission which has been filed on record on 19.1.12 which indicates that the sa....

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....d the fact that the appellant is paying the price indicated in the invoice, even if they had received lesser quantity and the transaction value remains the same. In our considered view, even if appellant would have received lesser quantity of the goods in the shore tanks, the invoice value charged and paid by the appellant would be the correct value unless there is a clear evidence that they have ....