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2016 (11) TMI 300 - CESTAT HYDERABAD

2016 (11) TMI 300 - CESTAT HYDERABAD - TMI - Valuation - export of goods - disagreement between the declared rate on final commercial invoice and the shipping bills - unit rate declared in the final commercial invoice is USD 166 PDMT CIF for Fe content 63.00%, basis against declared unit rate of USD 173 PDMT CFR for Fe content 62.00%, basis in the shipping bills, as per the original contract - whether the order of adjudicating authority of finalisation of subject shipping bill by adopting initia .....

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being so we do not find any infirmity in the impugned order - appeal dismissed - decided against department. - C/2188/2012 - Final Order No. A/30740/2016 - Dated:- 16-8-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) Sh. Arun Kumar, Authorised Representative for the Appellant. Ms. Asmita A Nayak, Advocate for the Respondent. ORDER The facts of the case are that the appellants filed Shipping Bill Nos. GP.61 dated 02.03.2011 & GP.68 dated 10.0 .....

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ted 01.03.2011. Accordingly, the shipping bill was provisionally assessed to duty at the rate of 20% advolarem on FOB and collected ₹ 2,94,55,306/- along with Cess ₹ 25285/- at the rate of ₹ 1/- WMT in respect of the subject shipping bills. On scrutiny of the final documents such as final commercial invoice, CIQ, Bank Realization Certificate (BRC) in original submitted by the exporter, it appeared that the unit rate declared in the final commercial invoice is USD 166 PDMT CIF f .....

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