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TMI Blog2017 (5) TMI 644X X X X Extracts X X X X X X X X Extracts X X X X ..... araja, Advocates for the respondents ORDER Per: M V Ravindran This appeal is filed against Order-in-Appeal No:GOA/CUS /GSK/12/2013 dated 18/02/2013 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. 2. The issue that falls for consideration in the Revenue's appeal is whether the appellate authority is correct in holding that invoice price for the goods exported and corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the price for the consignment of iron ore which was exported by the exporter i.e. Dream Logistics Company (I) Pvt Ltd. The exporter Dream Logistics Company (I) Pvt Ltd filed refund claims for the amounts of excess duty paid by them calculating duty liability based upon the contractual value for the FE content of 50% or more. Adjudicating authority did not agree with the contentions and rejected t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be seen that the provisions of Section 14 specifically mandate for value paid or payable at the time of export. In the case in hand, the appellant had entered into contracts with purchasers in China and Singapore for the export of the goods of specified Fe content as per specifications agreed by them. Subsequently, purchasers did not accept the consignments as the private analytical report as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsignment, the value was, in our opinion, correctly worked out by the lower authorities. 10. Looking at the entire issue from another angle it has to be noted that once the ship sails from the port after the Let Export Order, and the cargo does not arrive at the destination, the assessment entered by the adjudicating authority at the time of Let Export Order remains and does not undergo any cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of realization in excess of the invoice value. In the instances quoted by the learned Counsel arising out of the same Commissionerate, we do not find that they relate to sale at destination to a party other than the original consignee. Since there is factual difference in the case in hand, the ratio laid down by VGN Exports (supra) may not be applicable." 6. We have no hesitation in allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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