https://www.taxtmi.com/caselaws?id=791908 Mixed consignments of iron ore fines and lumps are assessed by their predominant character, so the entire cargo was treated as iron ore fines for export duty. In a self-assessed export matter, later-produced reports and documents could be examined to test the declaration, but moisture and Fe content were not to be redetermined in the manner proposed, and BRC value could not replace the declared export value on these facts. Material non-disclosure regarding the provisional invoice and related variations justified invocation of the extended period and penalty. The matter was remanded for redetermination of any differential duty in light of these findings. en-us Fri, 15 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791908 Mixed consignments of iron ore fines and lumps are assessed by their predominant character, so the entire cargo was treated as iron ore fines for export duty. In a self-assessed export matter, later-produced reports and documents could be examined to test the declaration, but moisture and Fe content were not to be redetermined in the manner proposed, and BRC value could not replace the declared export value on these facts. Material non-disclosure regarding the provisional invoice and related variations justified invocation of the extended period and penalty. The matter was remanded for redetermination of any differential duty in light of these findings. Case-Laws Customs Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791908