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Commissioner of Customs (Port) , Kolkata Versus Sesa Goa Ltd.

2015 (7) TMI 1095 - CESTAT KOLKATA

Determination of assessable value of export goods - Iron ores - exported after 1-1-2009 - Held that:- Tribunal had already decided the issue and observed that for the period after 1-1-2009, the said goods be assessed to duty adopting the FOB Price reported in [2014 (4) TMI 658 - CESTAT KOLKATA] and later followed in the appellant’s own case reported in [2014 (4) TMI 1117 - CESTAT KOLKATA]. By following the same, the said issue is decided in favour of the Revenue and against the respondent.
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h-Marked Price of CCCMMC - Evidence/data not supplied to the respondent - Held that:- the matter is remanded back to the ld. Adjudicating Authority for re-determination of the assessable value , after supplying the necessary data to the respondent, in the appellant's own case reported in [2014 (4) TMI 1117 - CESTAT KOLKATA]. - Appeal disposed of - C/306/2012 - Final Order No. A/75389/KOL/2015 - Dated:- 16-7-2015 - Dr. D.M. Misra, Member (J) and Dr. I.P. Lal, Member (T) Shri Ramesh Patodia, CA, f .....

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said price as cum-duty value, for goods exported by the respondent for the period after 1-1-2009. He submits that the issue had been decided in favour of the Revenue by this Tribunal, vide Order No. FO/A/71188-71218/2013, dated 12-12-2013 [2014 (313) E.L.T. 317 (Tribunal)] which was followed subsequently vide Order No. FO/A/75218-75246/2014, dated 30-4-2014. 2.1 The ld. Special Counsel also submits that the second issue involved in the present case, is whether duty be calculated on Wet Weig .....

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pting the transaction value or on the basis of Bench-Marked Price published by the China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After consideration of the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for deciding the issues afresh, after supplying the contemporaneous evidences/data to the respondent in rejecting the transaction value for export goods declared by them. He prays that the present case also be remanded for the said p .....

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