2013 (12) TMI 588

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....) JUDGEMENT Per: P.G. Chacko These appeals were filed by the assessee. There is no representation for the appellant despite notice, nor any request for adjournment. Considering the long pendency of these appeals, we are inclined to dispose of them. 2. On a perusal of the records and hearing the learned Commissioner (AR), we find that the appellant filed these appeals against finalizati....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er alia, pointed out that the practice followed at Kakinanada Port was different from the one followed in other Indian ports. They have also referred to Board's Circular No.96/2002-Cus. dt. 27/12/2002. They have also claimed that the Commissioner(Appeals) wrongly interpreted Public Notice No.2/2003 dt. 24/01/2003 concerning assessment of bulk liquid cargo. A few decisions have also been cited in t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in the memoranda of appeals, there is nothing in that opinion concerning the time taken by the liquid to settle. The case of the appellant is that dip measurement should have been done after at least 48 hours from the time of receipt of the liquid cargo in the shore tank. The FOSFA opinion does not throw any light on this aspect. On the other hand, we have found the appellate Commissioner's view i....