GREAT OFFSHORE LTD. Vs. COMMISSIONER OF CUSTOMS, AHMEDABAD

JUDGEMENT

(1.) THE short issue involved in this appeal is as to whether the valuation of Tug Jyotsna imported by the appellant should be taken as on the date of importation that is 16th July, 2001 or should be adopted as on the date of filing of bill of entry as on 28th November, 2002.

(2.) BEFORE we proceed further, the brief facts are explained as under :

(3.) HEARD both sides.