https://www.taxtmi.com/caselaws?id=763221 The HC dismissed the exporter's appeal regarding export duty assessment. The court found that revenue authorities correctly relied on a private test report for final assessment, as no dispute existed regarding its validity. Both the assessing authority and first appellate authority properly applied DMT basis for levying export duty. Despite petitioner's contentions about the test report's timing and reliability, the court accepted the revenue's reliance on the circular dated 17th November, 2014, which established uniform procedures for assessing iron ore fines and pellets exports. The assessment order was upheld. en-us Wed, 11 Dec 2024 00:00:00 +0530 Tue, 12 May 2026 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763221 The HC dismissed the exporter's appeal regarding export duty assessment. The court found that revenue authorities correctly relied on a private test report for final assessment, as no dispute existed regarding its validity. Both the assessing authority and first appellate authority properly applied DMT basis for levying export duty. Despite petitioner's contentions about the test report's timing and reliability, the court accepted the revenue's reliance on the circular dated 17th November, 2014, which established uniform procedures for assessing iron ore fines and pellets exports. The assessment order was upheld. Case-Laws Customs Wed, 11 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763221