In two appeals regarding customs duty on iron ore fines exports, the Tribunal held that Cum Duty Value cannot be used for levy of export duty, relying on prior rulings, and dismissed the appeals.
The appeals were dismissed and the impugned orders were upheld.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
(1)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL REGIONAL BENCH AT HYDERABAD
Division Bench
Court – I
Customs Appeal No. 25657 of 2013
(Arising out of Order-in-Original No. 349/2012 dt.27.06.2012 passed by the Commissioner of Customs (Appeals), Visakhapatnam)
Essel Mining & Industries Ltd
Industry House, 18th Floor, 10, Camac Street, Kolkata – 700 017
......Appellant
VERSUS
Commissioner of Customs Visakhapatnam
Port Area, Visakhapatnam, Andhra Pradesh – 530 035
……Respondent
and
Customs Appeal No. 25665 of 2013
(Arising out of Order-in-Appeal No. 97/2012-VCH dt.30.11.2012 passed by the
Commissioner of Customs (Appeals), Visakhapatnam)
Essel Mining & Industries Ltd
Industry House, 18th Floor, 10,
......Appellant
Camac Street, Kolkata – 700 017
VERSUS
Commissioner of Customs Visakhapatnam
Port Area, Visakhapatnam, Andhra Pradesh – 530 035
……Respondent
Appearance
Shri Ch. Sumanth, CA for the Appellant. Shri Chittaranjan Wagh, AR for the Respondent.
Coram:
HON'BLE MR. ANIL CHOUDHARY (JUDICIAL) HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
FINAL ORDER No. A/30068-30069/2024
Date of Hearing: 15.02.2024 Date of Decision: 15.02.2024
(2)
[Order per: ANIL CHOUDHARY]
Heard the parties.
(Dictated and pronounced in the Open Court)
(P.V. SUBBA RAO)
Veda
1 issue framed by the court
Whether the Appellant/Assessee is liable to pay customs duty on the FOB value on export of iron ore fines considering the same as cum-duty value.
Colour shows how this judgement treated each authority
Sesa Goa Ltd vs CCE,C & ST, BBSR-IRelied on¶37
Sesa Goa Ltd vs CCE,C & ST, BBSR-I [2014 (4) TMI 658 (Tri-Kolkata)]
Essel Mining & Industries Vs CCE, C & ST, BBSR-1Relied on¶38
Essel Mining & Industries Vs CCE, C & ST, BBSR-1 [2017 (4) TMI 87 (TriKolkata)]
Sesa Goa Ltd vs CCE & ST, BBSR-1Relied on¶39
Sesa Goa Ltd vs CCE & ST, BBSR-1 [2014 (313) ELT 317 (Tri-Kolkata)]
Sesa Goa Ltd vs Commissioner of CustomsRelied on¶40
Sesa Goa Ltd vs Commissioner of Customs [2020 (3) TMI 772 (Tri- Hyd)]
Sesa Goa Ltd vs CCE, GoaRelied on¶40
Sesa Goa Ltd vs CCE, Goa [2018 (3) TMI 1884 (Tri-Mumbai)]
1 provisions across 1 enactments
Essel Mining & Industries Ltd
Commissioner of Customs Visakhapatnam
ANIL CHOUDHARY
P.V. SUBBA RAO
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
