2024 (10) TMI 637

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..... along with shipping Bill requesting the authority to finalize the assessment. The Adjudicating Authority has finalized the assessment based on the Report which is available on dry weight basis because of which "Fe" content has been taken as 63% which requires the appellant to pay export duty @ 300 per metric ton. The details of the Fe content and moisture content claimed at the time of exports and as per Report and as considered by the Adjudicating Authority is as per the following Table:- Appellant : Ms. Narbheram Vishram Sl. No. Particulars       1. Customs Appeal No. C/76076/2018 C/76074/2018 C/76075/2018  2.  Shipping Bill No. 861/IOF/07-08 dated 26.12.2007 1026/IOF/0708 dated 08.02.2008 582/IOF/ .....

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..... 31.05.2007 001/IOF/07-08 dated 02.04.2007 338/IOF/07-08 dated 14.07.2007 3. Exported Quantity 45,630 17,500 3,500  4. "Fe" Content on DMT basis declared in the shipping bill 63.5% 63.5% 63.5%  5. Moisture Content declared in the shipping bill 8% 8% 10%  6. "Fe" Content on DMT basis as per Load port Analysis and Final Assessment Order  63.70%  63.02%  63.89%  7. Moisture Percentage as per Load port Analysis and Final Assessment Order  7.52%  6.17%  7.56% 8. Moisture Quantity [(3) x (7)] 3,431.38 1,079.75 264.60 9. DMT Quantity [(3) - (8)] 42,198.62 16,420.25 3235.40 10. Iron in DMT Quantity [(9) x (6)] 26,880.52 10,348.04 2067.10 11. Iron in WMT Qua .....

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..... ted the submission of the Appellant and remanded the matter to the Adjudicating Authority to apply the formula to arrive at the moisture content as „Fe‟ content and finalize the assessment. 4. On going through the Final Order No. 76372/2024 dated 19.07.2024, we find that the issue is identical. We have followed this decision the in another subsequent Final Order Nos. 77004-77005/2024 dated 6th September, 2024 while remanding the matter to the adjudicating authority. Following the ratio laid down in that Final Order, we remand the matter to the Adjudicating Authority to apply the formula to arrive at the Fe content and finalize the assessment. ( Dictated and pronounced in the open court )
Case laws, Decisions, Judgements, O .....

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