2014 (6) TMI 783

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..... s been dismissed for non-compliance with the stay order passed by the Commissioner (Appeals) wherein the Commissioner had directed the appellant to deposit Rs. 40 lakhs as pre-deposit. 2. Learned counsel submits that the appellant has purchased a wrecked ship at about 3 nautical miles away of Karwarport. The wrecked ship was assessed and the appellant was allowed to file Bill of Entry and thereaf .....

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..... the Larger Bench of the Tribunal took a view that barging charges paid by the appellant for transportation of imported fertilizer from the port need not to be included in the assessable value of the goods. This case cannot be applied to the facts of the case since we consider that the issue is somewhat different. In our opinion, in this case, we consider the fact that the wrecked ship when purchas .....

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