2003 (4) TMI 176

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..... r, the issue involved is whether the Special Additional duty of Customs is leviable on Vessel imported for breaking and whether the Customs duty is separately chargeable on Fuel Oil and Food Stuff. 2. Shri A.D. Maru, learned Advocate, submitted that when the Appellants filed the appeal before the Commissioner (Appeals) against the assessment of Bill of Entry, the Commissioner (Appeals) under the .....

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..... ot decided the matter on merit the appeal may be remanded to him for deciding afresh. 3. It has been the consistent view of the Tribunal that the assessment of the Bill of Entry is appealable Order and the appeal lies against the assessment carried out on the Bill of Entry. In view of this the impugned Order is set aside and the matter is remanded to the Commissioner (Appeals) for deciding the m .....

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