2009 (6) TMI 769

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..... er : B.S.V. Murthy, Member (T)]. The issue involved in this appeal is as to whether the assessment of Motor Spirit and HSD imported through the Kandla Port by the appellant in bulk liquid cargo form has to be assessed on the basis of value or based on the actual shore tank quantity received. The impugned order has been passed holding that provisional assessment has to be finalized by applyin .....

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..... supported by Section 12 of General Clauses Act, 1897. (c) No duty is payable on the quantity not received. (d) Additional duty of Customs @ Rs. 2/- per litre paid under Finance Act need not be added for the purpose of computation of CVD payable. 3. He fairly agrees that these points were not raised before both the original adjudicating authority as well as appellate authority. He also .....

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..... ority in terms of laws as well as facts. Both sides agree that it will be appropriate to remand the matter to the original adjudicating authority who shall consider all these points raised by the appellant before Tribunal and pass a fresh order. Needless to say that the appellants shall be given reasonable opportunity to present their case before the final hearing is taken. (Pronounced in Court) .....

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