2018 (1) TMI 1737

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....or the Respondent. ORDER This appeal is filed by Revenue against Order-in-Original No. 7/2007, dated 24-12-2007. 2. None appeared on behalf of the respondent despite notice. Since the issue involved is in a narrow compass and appeal being of the year 2008, the same has been taken up for disposal, even in the absence of any representation. 3. Heard Ld. DR and perused the records. 4. The issue ....

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....ity in Para No. 22.2 has clearly recorded that the duty liability on 126 Nos. of logs which were imported, were discharged based on the volume. As long as the customs duty is paid on the entire consignment, which has been imported and there is no dispute as to valuation of the consignment, provisions of Section 111(j) of Customs Act, 1962, which has been invoked in this case, may not be applicable....