2024 (3) TMI 1296

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....CHNICAL) Shri Ch. Sumanth, CA for the Appellant. Shri Chittaranjan Wagh, AR for the Respondent. ORDER Heard the parties. 2. 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. 3. We find that the issue is no longer res integra as has b....