9911796707
TMI Blog2017 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority are correct and legal and does not require any interfearance - appeal dismissed - decided against appellant. - C/280/2007 - A/30775/2017 - Dated:- 14-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Mr. Madhu Mohan Damodhar, Member(Technical) None for the Appellant Sh. JVS Chakrapaani, Deputy Commissioner (AR) for the Respondent ORDER [Order Per: M.V. Ravindran] 1. This appeal is directed against the Order-in-Appeal No.08/2006 dated 11.12.2006. 2. None appeared on behalf of the appellant. Advocate on record has filed an adjournment letter stating that he has to attend a marriage at Delhi. On perusal of records, it is noticed that this appeal is of 2007 and has been coming up befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l oil which was declared at Tuticorin port. It is the submission that during the voyage from Tuticorin to Vizag and back to Chennai, appellant had purchased indigenous furnace oil and the diesel oil which needs to be considered as they were duty paid and the assessment of the duty is incorrect. They also are objecting to adaptation of FIFO method for the reason that in the show cause notice or during the personal hearing before the adjudicating authority this method was not indicated and it has no legal backing. It is also the case that the valuation of the bunkers consumed is also incorrect and should be done only as per Section 14 of the Customs Act, 1962 and adoptation of contemporaneous price is not permissible and there is no mis-decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without taking the Ho and DO received during the coastal voyage and quotes the definition in Encyclopedia Britannica in general terms which cannot deal with liquid cargo like petroleum products for which department and the Petroleum Ministry have devised internationally followed rational method as FIFO. Their contention for not taking the intervening indigenous bunker into account will be having a peculiar situation where the closing balance will be more than the opening balance and even if whole foreign bunker would have consumed, it will show a negative figure and in fact it minimizes the same (the consumption of foreign bunker because of this irrational and artificial calculation. Hence the consumption figure in respect of foreign bunker ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led that Additional Commissioner is entitled to deal without limit in provisional assessment cases dealing with valuation etc. under Section 18 of Customs Act, 1962. As to interest under Section 47(2), the appellant s contention is that interest should have been under Section 28AA or 28AB of Customs Act, 1962. Here as per the Public Notice No. 93/97 dated 25.11.97 of customs House, Visakhapatnam the appellants have to give estimated consumption of bunker during the coastal run and pay duty. The appellant had deliberately given very less estimated consumption of 100 MT for FO and 30 MT for D.O. and but have consumed several times actual consumption of FO was 1204.151 MT and DO was 434.015 MT as they would have paid duty by 25.11.98 on B.E. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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