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    <title>2023 (8) TMI 947 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Order-in-Original (OIO) and allowed the Appellant&#039;s appeal, granting consequential relief. The decision was based on the reliability of private lab reports showing Iron Ore Fe content below 64%, procedural delays by the Department in finalizing export assessments, and payments received from overseas importers based on private lab results. The Tribunal emphasized the accuracy and timeliness of private lab tests, the unjustified delays by the Department, and the acceptance of Fe content by overseas importers as supporting factors in favor of the Appellant.</description>
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    <pubDate>Fri, 18 Aug 2023 00:00:00 +0530</pubDate>
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      <title>2023 (8) TMI 947 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=441968</link>
      <description>The Tribunal set aside the Order-in-Original (OIO) and allowed the Appellant&#039;s appeal, granting consequential relief. The decision was based on the reliability of private lab reports showing Iron Ore Fe content below 64%, procedural delays by the Department in finalizing export assessments, and payments received from overseas importers based on private lab results. The Tribunal emphasized the accuracy and timeliness of private lab tests, the unjustified delays by the Department, and the acceptance of Fe content by overseas importers as supporting factors in favor of the Appellant.</description>
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      <pubDate>Fri, 18 Aug 2023 00:00:00 +0530</pubDate>
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