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    <title>2023 (11) TMI 1412 - CESTAT HYDERABAD</title>
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    <description>Customs duty on the FOB value of iron ore fines could not be re-opened where earlier CESTAT rulings had already decided the identical cum-duty valuation issue against the assessee and in favour of Revenue. The pendency of appeals before the Supreme Court did not remove the binding force of those Tribunal precedents. Applying the earlier decisions, the claim was rejected, the impugned order was upheld, and the appeal was dismissed.</description>
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      <description>Customs duty on the FOB value of iron ore fines could not be re-opened where earlier CESTAT rulings had already decided the identical cum-duty valuation issue against the assessee and in favour of Revenue. The pendency of appeals before the Supreme Court did not remove the binding force of those Tribunal precedents. Applying the earlier decisions, the claim was rejected, the impugned order was upheld, and the appeal was dismissed.</description>
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