TaxTMI 
TaxTMI 
2017 (7) TMI 629
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....at appellant herein had exported iron-ore fines by filing shipping bill no.2202792 dated 18.05.2007 declaring the quantity intended for export as 66350 MT @ US$ 67.40 PMT FOB. The appellant also declared the Fe-content in the iron-ore as 62% and on analysis of the said consignment by customs approved laboratory M/s Mitra SK Pvt Ltd., it was noticed as 61.52%. The appellant discharged the export duty on the iron-ore fines @ of Rs. 50/- PMT as mandated in Notification No.62/2007-CUS dated 03.05.2007. Subsequently, on an investigation, it was noticed by the authorities that the Fe-content of the consignment exported was found to be more than 62% at the port of discharge as analysed by the laboratory at the port of discharge. Since the Notifica....
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....T 915 (Tri-Kolkata)]. He would also rely upon the decision of the Tribunal in the case of Hira Steels Ltd., Vs CCE, Goa [2016 (343) ELT 1058 (Tri-Mumbai)] for the proposition that once the goods left the territorial waters of India, the assessment made on the shipping bill has to be held final, is the ratio laid down by the Tribunal. 5. Ld. DR on the other hand would draw our attention to the fact that when the goods were exported there was declaration that Fe-content was less than 62% as per the analysis report. He would submit that contract entered by the appellant with the buyers clearly indicated the payments to be made based upon the Fe-content at port of discharge which was more than 62%. He would submit that the buyer has made add....
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....early provide for duty on the goods which are as presented for examination for export. It is also mandated in the Customs Act, 1962 that assessment and examination of the goods in the conditions in which the same have been presented should be done and also if the assessment is made on the basis of chemical test, the authorities should rely upon the analysis report of such goods. On the face of these statutory provisions, export duty liability discharged by the appellant in this case seems to be in consonance of the law, as adjudicating authority in the Order-in-Original in paragraph 13.5 has specifically recorded that there is no dispute regarding the description of the goods, the Fe-content at the time of export which has been accepted by ....
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....Member and authored the order] held as under: 6. On perusal of the records and on consideration of the submissions made by both the sides, we find that the issue involved in this case is regarding the correct value to be adopted as per Section 14 of the Customs Act, 1962 for the demand of duty of the goods exported. 7. Undisputed facts are that the appellant filed two shipping bills for export of iron ore fines to China declaring the Fe contents as 52% and 54% and also brought on record the contracts entered into by them. The contracts entered into by the appellant with the overseas purchaser says that the price agreed upon was conditional upon the Fe content as ascertained at the destination port. The load port analysis of the said c....
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....issions and brokerage, engineering, design work, royalties and licence fees, costs of transportation to the place of importation, insurance, loading, unloading and handling charges to the extent and in the manner specified in the rules made in this behalf: Provided further that the rules made in this behalf may provide for,- (i) the circumstances in which the buyer and the seller shall be deemed to be related; (ii) the manner of determination of value in respect of goods when there is no sale, or the buyer and the seller are related, or price is not the sole consideration for the sale or in any other case; (iii) the manner of acceptance or rejection of value declared by the importer or exporter, as the case may....
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....d to be given precedence and the value at the time and place of export as entered between two parties has to be considered for the discharge of duty liability. In the case in hand, the goods were presented for export and the taxable event is the point when the export goods are cleared for placing on board at the port of loading. It is also to be seen that the provisions of Section 14 specifically mandate for value paid or payable at the time of export. In the case in hand, the appellant had entered into contracts with purchasers in China and Singapore for the export of the goods of specified Fe content as per specifications agreed by them. Subsequently, purchasers did not accept the consignments as the private analytical report as provided ....