2015 (12) TMI 579

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....ellant. Shri Ganesh Havanur, AR, for the Respondent. ORDER Appellant has filed six nos. of applications; seeking stay of operation of the impugned Order-in-Appeal Nos. 451 to 456/2013-Cus. (B), dated 28-11-2013, passed by the Commissioner of Customs (Appeals), Bangalore. 2. The brief facts of the case are that the appellant is an exporter of 'Iron ore fines' and exported the said goods to....

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....by the appellant. 3. I have heard learned counsel for both sides and perused the records. I find that the purchase contract entered between the parties has prescribed that payment shall be made on the basis of DMT quantity of the goods. It is an admitted fact that the duty has been paid by the appellant on WMT basis, without deducting the moisture content. Thus, I am of the opinion that the ....