https://www.taxtmi.com/caselaws?id=790782 For export assessments of iron ore fines made before the Finance Act, 2022 amendment, Fe content is to be determined on a Wet Metric Tonne basis, reflecting the condition of the goods at the time of export and the binding uniformity circular. The later Dry Metric Tonne method cannot be applied retrospectively to those transactions. Where an adjudication sustains duty demand on a DMT basis for the pre-amendment period, it rests on an incorrect legal footing and cannot be sustained; fresh consideration must follow on the correct WMT basis, with a proper opportunity of hearing and observance of natural justice. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 30 Apr 2026 07:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790782 For export assessments of iron ore fines made before the Finance Act, 2022 amendment, Fe content is to be determined on a Wet Metric Tonne basis, reflecting the condition of the goods at the time of export and the binding uniformity circular. The later Dry Metric Tonne method cannot be applied retrospectively to those transactions. Where an adjudication sustains duty demand on a DMT basis for the pre-amendment period, it rests on an incorrect legal footing and cannot be sustained; fresh consideration must follow on the correct WMT basis, with a proper opportunity of hearing and observance of natural justice. Case-Laws Customs Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790782