2002 (9) TMI 591

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..... A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal with consent, after waiving deposit. 2. The notices issued to the appellant proposed recovery of customs duty short paid on quantities of crude oil that the appellant imported, on the ground that various elements such as cost of transportation, port expenses which ought to have for .....

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..... commonly adjudicated, This whole matter was referred to the Deputy Commissioner of Customs, Jamnagar, for his report in the matter. He was asked to report on how much duty amount is leviable and how much amount of the duty demanded is not leviable in the light of the noticee s submission at the time of personal hearing and written reply. He was also asked to comment on the noticee s defence repl .....

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..... e facts observed above that the Commissioner has not applied his mind at all to the issues before him. All that he has done is to accept blindly whatever the Deputy Commissioner has said. The Deputy Commissioner may or may not be right in his findings. The question however is not the correctness or otherwise of the opinion. The question is whether the conclusion arrived in the order is the conclus .....

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