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CESTAT allowed the appeal and remanded the matter for recomputation of customs duty and refund. The Tribunal held that the adjudicating authority must calculate duty on the price actually realised as per the final commercial invoice and BRC, applying contractual quality/quantity parameters (including CIQ-determined moisture) only insofar as the contract and payment evidence require; a provisional bond does not compel acceptance of CRCL moisture determinations absent explicit bond terms. The Department is directed to recompute excess duty and sanction refund with interest under Section 18(4) of the Customs Act within two months upon receipt of requisite documents.
CESTAT allowed the appeal and remanded the matter for recomputation of customs duty and refund. The Tribunal held that the adjudicating authority must calculate duty on the price actually realised as per the final commercial invoice and BRC, applying contractual quality/quantity parameters (including CIQ-determined moisture) only insofar as the contract and payment evidence require; a provisional bond does not compel acceptance of CRCL moisture determinations absent explicit bond terms. The Department is directed to recompute excess duty and sanction refund with interest under Section 18(4) of the Customs Act within two months upon receipt of requisite documents.
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