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2022 (8) TMI 75 - AT - CustomsValuation - Calculation of correct Fe content - Iron Ore Fines - HELD THAT:- The matter lies on a very narrow compass inasmuch as, the first appellate authority has only remanded the matters to the adjudicating authority for fresh decision, to follow the guidelines issued by the Hon’ble Apex Court in the case of UNION OF INDIA VERSUS GANGADHAR NARSINGDAS AGGARWAL [1995 (8) TMI 73 - SUPREME COURT] and also the Board’s Circular No.4/2012-Cus dated 17.02.2012 ibid. Further, in the case of M/S VEDANTA LTD. VERSUS COMMISSIONER OF CUSTOMS (EXPORT) , KOLKATA [2022 (8) TMI 11 - CESTAT KOLKATA], this very Bench has also remanded the matter to the original adjudicating authority to pass a fresh order as per the guidelines issued by the Hon’ble Apex Court in the case of Gangadhar Narsingdas Aggarwal, in so far as valuation is concerned. Since the valuation has to be arrived at based on the Fe content in the Iron Ore Fines exported as per the guidelines in the case of Gangadhar Narsingdas Aggarwal which is the domain of Adjudicating authority and since no such exercise appears to have been done in these cases also, it is deemed proper and appropriate to concur with the remand order of the first appellate authority. There are no justifiable reasons to interfere with the impugned orders since there is no finding on merits given by the First Appellate Authority - appeal dismissed - decided against Revenue.
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