2017 (4) TMI 735

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..... ly assessed till the date of payment thereof - appeal dismissed - decided against appellant. - C/40/2010-SM - A/10621/2017 - Dated:- 14-3-2017 - Dr. D.M. Misra Member (Judicial) For Appellant: Shri S.J. Vyas, Advocate For Respondent: Shri S.N. Gohil, A.R. ORDER Heard both sides. 2. This appeal is filed against OIA No.121/Commr(A)/JMN/2009, dt.29.10.2009, passed by Commis .....

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..... provisions of Section 18 of Customs Act, 1962 was amended by inserting sub-rule (3) w.e.f. 13.07.2006 and the Appellant filed ex-Bond Bill of Entry dt.14.07.2007 which was initially assessed provisionally and later finally assessed on 10.12.2007. The sub-section (3) of the Section 18 of Customs Act, 1962 reads as under:- Kites Industries India Ltd (3) The importer or exporter shall be liabl .....

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