2017 (6) TMI 611

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.... been filed by the Revenue against the Order-in-Appeal No.KOL/CUS/CKP/296/2011 dated 26.09.2011 passed by Commr. (Appeals) of Customs, Kolkata. 2. The facts of the case in brief are that M/s GNG Exports had filed Shipping Bill No.E-150 dt. 25.07.11 for exportation of Iron Ore Fines. The Shipping Bill was assessed and duty was charged at the prevailing rate of 15% of the FOB value and on total wei....

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....The lower authority erred in not doing so even though specifically provided in the contract. Thus, I hold that the value of the exported goods has been incorrectly determined based on the wet metric ton quantities. I also find that enhancement has been done arbitrarily without any evidence being shown to the appellant or giving him opportunity of personal hearing which is clearly violative of Cust....

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....rt duty on iron ore should be charged accordingly. In support of his contention, he relied on the Hon'ble Supreme Court's decision in the case of Union of India Vs. Gangadhar Narsinghdas Agarwal : 1997 (89) ELT 19 (SC). 4. The ld.Consultant appearing on behalf of the Respondent, submitted that the issue is no more res-integra in view of the decision of the Tribunal in the case of Commr. of Cu....

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....y weight or on wet weight of the iron-ore fines. Needless to say, when the charge of export levy was on specific rate basis, that is on the weight of the iron-ore, irrespective of its value, then the basis of dry or wet weight, of the goods become relevant for determination of the quantum of duty. Whereas, in the present case, the duty is levied on the basis of transaction value agreed between the....