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of <h1>FOB Included in Cum-Duty Price; No Deduction Allowed, Re-determined Duty Upheld and Appeal Dismissed Against Appellant</h1> <h3>Mahalakshmi and Company Versus Commissioner of Customs Visakhapatnam - CUS</h3> CESTAT, Hyderabad (AT) held that FOB must be treated as part of the cum-duty price and no deduction of duty on FOB is permissible. Relying on a series of ... Declared FOB to be considered as cum-duty price or not - re-determination of duty liability - HELD THAT:- In catena of judgments including the decision of this Tribunal in Essel Mining & Industries Ltd Vs CC, Visakhapatnam [2023 (8) TMI 949 - CESTAT HYDERABAD], the Coordinate Benches have examined this issue and held that no deduction of duty can be allowed. Appeal dismissed. Appellant challenged the Commissioner (Appeals) order rejecting their claim that the FOB value declared in the Shipping Bill is a 'cum-duty price' and should be accepted for re-determining customs duty liability. The sole issue was whether duty could be calculated excluding the duty component from the FOB. The Respondent relied on binding precedents, including the Tribunal decision in Essel Mining & Industries Ltd v. CC, Visakhapatnam [2023 (8) TMI 949 - CESTAT Hyderabad], and the Bench's own prior Final Order No.30376/2023 dated 03.11.2023. The Tribunal found the question 'no longer res integra' and noted the settled proposition that 'no deduction of duty can be allowed.' Applying those precedents, the appeal was dismissed and the impugned orders sustained.
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