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of <h1>CESTAT upholds Revenue's appeal, rejects Sesa Goa's appeals on assessable value of export goods post 01.01.2009.</h1> <h3>Commissioner of Customs (Port) Kolkata Versus Sesa Goa Ltd.</h3> The Appellate Tribunal CESTAT KOLKATA upheld the Revenue's appeal and rejected the appeals filed by M/s. Sesa Goa concerning the determination of ... Determination of assessable value - Export goods - Held that: by taking a note of the decisions of the Co-ordinate Bench of this Tribunal at Mumbai, in its own case in Sesa Goa vs. CC,CE & ST, Goa [2010 (8) TMI 747 - CESTAT, MUMBAI] where it was decided in the favour of the revenue, there is no reason found to depart from the aforesaid decision. - Decided in favour of the revenue The Appellate Tribunal CESTAT KOLKATA heard 28 Appeals filed by M/s. Sesa Goa and one Appeal by the Revenue regarding the determination of assessable value of export goods after 01.01.2009. The Tribunal upheld a previous decision in favor of the Revenue, rejecting the Appeals by the Assessee and allowing the Appeal by the Revenue.
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