2023 (8) TMI 949

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....HNICAL) Ms Anushka Rustogi, Advocate for the Appellant. Shri A. Rangadham, AR for the Respondent. ORDER Heard the parties. The issue involved in these Appeals is whether the Appellant/Assessee is liable to pay customs duty on the FOB value on export of iron ore fines considering the same as cum-duty value or otherwise. 2. We find that the issue is no longer res integra as has been decided in ....