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2017 (7) TMI 629 - AT - CustomsValuation - based on the N/N. 62/2007-CUS extends reduced export duty only if the Fe-content is less than 62%, the authorities issued a SCN to appellant, directing him to show cause as to why duty @ ₹ 300 PMT should be not demanded from them based upon the Fe-content analysis at discharge port - Held that: - the case of the Revenue is totally without basis - It is an admitted fact that the Fe-content in the iron-ore which was presented for examination, assessment and clearance for export had 61.52% as Fe-content. The provisions of Customs Act, 1962 for the discharge of export duty clearly provide for duty on the goods which are as presented for examination for export. It is also mandated in the Customs Act, 1962 that assessment and examination of the goods in the conditions in which the same have been presented should be done and also if the assessment is made on the basis of chemical test, the authorities should rely upon the analysis report of such goods. It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export duty paid when the discharge port analysis report indicates Fe-content as less than 62%, Revenue will not entertain such a claim on the ground that the export duty liability correctly discharged as and when the goods are presented for examination. Appeal allowed - decided in favor of appellant.
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