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2010 (2) TMI 419 - ANDHRA PRADESH HIGH COURTLimitation - The petitioner a company registered under the Companies Act engaged in the business of export of iron ore fines had filed shipping bill. Under the Customs Tariff Act, 1975, the export duty on iron ore and concentrates is specified at Rs. 300/- per MT. However, the Central Government issued a notification dated 3-5-2007 by way of an exemption in terms whereof iron ore fines of Fe content of 62% and below is subjected to export duty of Rs. 50/- per MT as against the tariff rate of Rs. 300/- per MT. An inspection agency namely M/s. Inspectorate Griffith India Pvt. Ltd., had certified the FE content in the iron ore fines exported by the petitioner to be at 61.90%. The petitioner therefore claimed export duty liability at Rs. 50/- per MT in terms of the notification of Government of India dated 3-5-2007. Held that – eminently arguable case on merits before CESTAT though reason set out for condonation of delay. Communication gape between petitioner and authorized representative not substantial. Delay condoned on petitioner depositing Rs. 25,000 towards cost for delay.
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