TaxTMI 
TaxTMI 
2013 (9) TMI 544
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....dran; This appeal is directed against the order in appeal No. Commr.(A)/251 & 252/VDR-I/2011, dt.30.06.11. 2. The facts of the case, in brief are that the appellant is registered under Customs Act, 1962 and is allowed mixed storage of the imported as well as domestically procured crude oil. 10,869 MT and 20,853 MT of interface of Bombay High crude oil, was allowed to be cleared without payment o....
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....er in original. The first appellate authority upheld the order of the lower authorities and disposed of the appeals filed by the appellant. Hence this appeal. 4. Ld. counsel would submit that the first appellate authority has disposed of the appeal only on the ground that the appellant could not produce any evidence to prove that the issue raised by the department was illegal otherwise. He brough....
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....been able to produce the correct reconciliation to show that they had cleared crude oil of interface from Bombay High. Both the lower authorities have finalised the bills of entries filed by the appellant and confirmed the differential customs duty in respect of the quantities which the appellant claims are eligible for clearance of without payment of duty as they are from interface of Bombay High....