Remand in iron ore valuation dispute upheld where no merits finding was recorded by the first appellate authority.

Valuation of exported iron ore fines was to be reconsidered by the adjudicating authority on remand, with the dispute limited to whether moisture should be excluded and whether Fe content should form the basis of valuation. The first appellate authority had only directed fresh adjudication in line with Gangadhar Narsingdas Aggarwal and Board Circular No. 4/2012-Cus dated 17.02.2012, without recording any finding on merits. In the absence of a merits determination, interference with the remand order was not warranted, and the remand was upheld.

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Issues: (i) Whether the remand order passed by the first appellate authority warranted interference in the revenue appeals concerning valuation of exported iron ore fines.

Analysis: The dispute was confined to whether the shipping bills were to be adjudicated by excluding or including moisture and whether valuation had to be determined on the basis of Fe content in the exported iron ore fines. The first appellate authority had only remanded the matter for fresh adjudication, directing compliance with the guidelines in Gangadhar Narsingdas Aggarwal and the Board's Circular No. 4/2012-Cus dated 17.02.2012. Since valuation was a matter for the adjudicating authority and no finding on merits had been recorded by the first appellate authority, interference with the remand order was not justified.

Conclusion: The remand order was upheld and the revenue appeals were not accepted.

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