2013 (11) TMI 701

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..... Bhobe, Advocate, for the Respondent. ORDER Appeal and stay application have been filed by the Revenue against Order-in-Appeal No. GOA/CUS/GSK/128/2012, dated 24-8-2012 passed by the Commissioner of Central Excise & Customs (Appeals), Goa. 2. The respondent M/s. V.G.M. Exports exported a consignment of Iron Ore to M/s. Kanematsu (Hong Kong) Ltd., Hong Kong vide Shipping Bill No. 159 date....

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....and not the discharge Port analysis. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the grounds of appeal stated in the appeal memorandum. 4. The learned Counsel for the respondent submits that they have discharged the export duty liability on the basis of final invoice price, which is charged from the foreign buyer, which is the transaction value under Section 14 of the....