Goa v. M/s Blueglobe Exports Private Limited
Case brief
What is this about?
The Tribunal dismissed the Revenue's appeal. It held that since the price was settled based on a declared Fe content of 54.69% (below 57%), the respondent is entitled to the customs duty exemption under Notification No. 58/2022. The impugned order setting aside the department's final assessment was found to be without infirmity.
What did the court decide?
The appeal filed by the Revenue was dismissed as there was no infirmity in the impugned order setting aside the final assessment.