2007 (6) TMI 54

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....er of the Commissioner (Appeals) No. 224/2003(71- KDL)/Customs/Commr(A)/AHD, dated 29-8-2003. 2. Heard both the sides. 3. The relevant facts, in brief, are as follows:      - (a) The appellant requested for conversion of their foreign vessel to coastal run vessel for a period of one month and accordingly filed a bill of entry dated 22-3-2001 for payment of duty fo....

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....esel oil amounting to Rs. 11,645/- by relying on IOC circular dated 7-3-2001 and also taking into account the actual remittance made by the hirer for "bunker consumption price". 5. Learned SDR reiterates that order of the original authority upholding the price initially declared by the appellant in the bill of entry should be upheld. The learned advocate appearing for the respondent vehemently ....