https://www.taxtmi.com/caselaws?id=460681 CESTAT Kolkata dismissed Revenue's appeals regarding customs duty evasion allegations involving mixed iron ore consignments. The tribunal held that iron content determination must be on WMT basis, not DMT basis, following settled law. Since iron ore content remained below 58% on WMT basis across all consignments, no differential duty was payable. The tribunal found no evidence of intentional evasion or false declarations, ruling that mere cargo mixing post let-export orders cannot justify duty demands when iron content stays below dutiable threshold. Penalties under sections 114A and 114AA were set aside for lack of merit. en-us Wed, 25 Sep 2024 00:00:00 +0530 Mon, 10 Feb 2025 18:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460681 CESTAT Kolkata dismissed Revenue's appeals regarding customs duty evasion allegations involving mixed iron ore consignments. The tribunal held that iron content determination must be on WMT basis, not DMT basis, following settled law. Since iron ore content remained below 58% on WMT basis across all consignments, no differential duty was payable. The tribunal found no evidence of intentional evasion or false declarations, ruling that mere cargo mixing post let-export orders cannot justify duty demands when iron content stays below dutiable threshold. Penalties under sections 114A and 114AA were set aside for lack of merit. Case-Laws Customs Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460681