https://www.taxtmi.com/caselaws?id=425836 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. en-us Thu, 28 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 09:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425836 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. Case-Laws Customs Thu, 28 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425836