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CESTAT determined custom duty liability based on iron ore's Fe content measurement. Under identical precedential cases, the Tribunal found the Fe content on wet metric ton (WMT) basis was less than 62%, rendering appellants liable to pay export duty at Rs. 50 per metric ton. Authorized inspection agency certificates confirmed the Fe content measurement. Given the consistent factual circumstances across multiple cases, the Tribunal upheld the custom duty assessment, finding no substantive grounds to challenge the original order. Appeal was consequently allowed, affirming the duty payment obligation.
CESTAT determined custom duty liability based on iron ore's Fe content measurement. Under identical precedential cases, the Tribunal found the Fe content on wet metric ton (WMT) basis was less than 62%, rendering appellants liable to pay export duty at Rs. 50 per metric ton. Authorized inspection agency certificates confirmed the Fe content measurement. Given the consistent factual circumstances across multiple cases, the Tribunal upheld the custom duty assessment, finding no substantive grounds to challenge the original order. Appeal was consequently allowed, affirming the duty payment obligation.
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