Home Case Index All Cases Customs Customs + AT Customs - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 1751 - AT - CustomsValutaion - export of iron ore fines - valuation done on the basis of Fe content - appellant declared Fe content as 61.5% whereas on test the Fe content was found to be 62.32% - demand of differential duty alongwith Interest - Held that:- It is clear from the records, the samples when tested by Deputy Chief Chemist, indicated a Fe content of 62.32 %. The re-test which was sought by the appellant by CRCL Delhi also indicated of 62.2 percent - The findings of the First Appellate Authority on this point are correct. Nothing survives in this case as re-test of Fe content, is indicating Fe content as more than 62% - appeal dismissed - decided against appellant.
|