2017 (9) TMI 1334

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.... Revenue ORDER Per: Shri P.K. Choudhary The appellant is in the business of export of iron ore fines. Shipping Bill No.007301 dated 04.12.2008 was filed through the Customs House Agent for export of 20,000 MT of iron ore fines. After filing of the shipping bills, the appellants deposited Rs. 30,23,520/- into the Customs House Treasury. Subsequently no export took place at all as the appel....

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.... order of clearance and loading and not prior to that since the rate of duty cannot be ascertained prior to that. He further contends that any alleged assessment made prior to the date of order of clearance and loading of the export goods is based purely on assumptions. 3. The ld. A.R. reiterates the findings of the Commissioner(Appeals). 4. Heard both sides and perused the appeal records. ....

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..... The ld. A.R. relied upon the decision of the Hon'ble Supreme Court in the case of Mafatlal Industries Ltd. v. Union of India [1997 (89) E.L.T. 247 (SC)]. But, the lower authorities had not examined the facts of the case particularly the assessment of the shipping bills as contended by the ld. Counsel on behalf of the appellants. 7. In my considered view, the case laws would be applicable afte....