M/S. CHAUDHARY SHIP BREAKERS vs COMMISSIONER OF CENTRAL EXCISE,AHMEDABAD

The Supreme Court, while adjudicating a civil appeal under Section 130E of the Customs Act, 1962, upheld the final assessment order passed by the Deputy Commissioner of Customs, which levied additional customs duty based on the original transaction value of the vessel. The Court emphasized that the importer failed to provide sufficient evidence to demonstrate that the vessel differed from what was stipulated in the Memorandum of Agreement (MOA). Consequently, the appeal was dismissed, affirming the Tribunal's decision and the additional duty imposed.