2010 (8) TMI 955

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.... B.S.V. Murthy Appellants had imported vessels and filed 9 Bills of Entry which were assessed provisionally for want of clarification regarding levy of customs duty on ship stores, excess bunkers, moveable gears etc. on board the vessels. After the issue of clarification by the Board, assessments were finalized in 1996. Subsequently, the matter went into litigation and the matter was finally....

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....iled to show that they have not passed on the liability to their customers. 2. No one has appeared on behalf of the appellants. Heard learned SDR. In this case, the appellants paid duty during the year 1999 when the assessments were still under challenge. Only by order in original dated 24.8.2005 the provisional assessments which were finalized in 1996 came to be settled finally. Thereafter the....