2006 (10) TMI 37

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....d in excess on account of freight. After perusal of the order passed by the Commissioner (Appeals) and the adjudicating authority it becomes clear that the appellant has filed the Bill of Entry No. 246189 dated 24-2-2005 on the basis of FOB value declared by him instead of C & F value. Thus, declaration of C&F value has resulted in addition of freight twice in the assessable value. The appellant h....

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.... Central Government, the Board or such officer of customs or the successor in office of such officer, as the case may be." 3.The ld. DR submits that the assessment on the Bill of Entry is an order within the provisions of Section 154. He also submits that since the assessment order was not challenged, the order has become final and as such the appellant is not entitled for the refund. 4.A ba....