https://www.taxtmi.com/caselaws?id=41931 The court found in favor of the petitioner, declaring the order demanding short levy of Export Duty null and void due to a lack of adherence to natural justice principles. The assessment based on an incorrect iron content determination was deemed illegal, emphasizing the necessity of following proper procedures in duty assessment. The court ruled that the duty calculation should consider the iron content in moist ore, not dried samples, and concluded that certain provisions of the Customs Act were not applicable in this case. The petition succeeded, with the impugned order being set aside. en-us Wed, 12 May 1982 00:00:00 +0530 Fri, 18 May 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41931 The court found in favor of the petitioner, declaring the order demanding short levy of Export Duty null and void due to a lack of adherence to natural justice principles. The assessment based on an incorrect iron content determination was deemed illegal, emphasizing the necessity of following proper procedures in duty assessment. The court ruled that the duty calculation should consider the iron content in moist ore, not dried samples, and concluded that certain provisions of the Customs Act were not applicable in this case. The petition succeeded, with the impugned order being set aside. Case-Laws Customs Wed, 12 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41931