AI Drafter 
TaxTMI 
TaxTMI 
2025 (4) TMI 892
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....6078/2018 " 3.1 M/s. AMPL Cleantech Pvt Ltd (hereinafter referred as to the "Appellant") is inter alia engaged in the export of Iron Ore fines. During the period 2007-08 (hereinafter referred to as 'the relevant period), the Appellant was awarded an export order of iron Ore fines vide Contract no. KNR/LSG/002/0708 dated 06.12.2007 to supply 40,000 MT of Iron Ore fines (+/-10% at Buyer's option) being final destination to China. The contract was made on FOB considering "Fe" content at 63.0% and moisture content as 8%. 3.2 Based on the aforementioned contract, the Appellant filed Shipping Bill No. 862/IOF/07-08 dated 26.12.2007 for a quantity of 5,500 MT. The shipping bill was provisionally assessed and the Appellant....
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....T on the net quantity considering the Fe content as 62.49% on DMT basis as per the load port analysis report. 3.4 Being aggrieved by the OIO, the Appellant preferred an appeal before the Commissioner (Appeals) praying that the Appellant is entitled to refund of excess custom duty paid considering that the "Fe" content on WMT basis was below 62% and accordingly custom duty should be calculated at the rate of Rs. 50 PMT instead of Rs. 300 PMT. However, the Commissioner (Appeals), GST, CX & Customs, Bhubaneswar vide Order-in-Appeal bearing No. 66/CUS/CCP-GST/2017 dated 28.12.2017 (hereinafter referred as to the "OIA"), rejected the appeal, without getting into the merits of the case, on sole basis of non-availability of CRCL test repo....
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....ustoms Circular No. 04/2012-Cus dated 17.02.2012 on the same ratio wherein it was directed to complete all pending assessment considering "Fe" content on Wet Metric Ton (WMT) basis and also in reference to Notification No.62/2007-Customs dated 03.05.2007 wherein it has been notified that "Fe" content below 62% will attract customs duty at the rate of Rs. 50 PMT. In the impugned case, while the load port analysis report showed "Fe" content as 63.82% on DMT basis. however the duty should have been charged based on "Fe" content in the Iron ore in the form it was received/it was exported i.e. on WMT basis. However, without considering the correct position of law, the Ld. Deputy Commissioner finalised the Shipping bill vide Order-in-Original bea....
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....l No. 248/IOF/07-08 dated 20.06.2007 for a quantity of 10,400 MT. The shipping bill was provisionally assessed and the Appellant paid export duty of Rs. 300 PMT along with applicable cess as per the Customs Tariff Act considering the "Fe" content of 63.44% on Dry Metric Ton (DMT) basis as per the load port analysis report and since the contractual agreement was also on DMT basis. 3.3 Thereafter, the appellant filed all the relevant documents before the Deputy Commissioner, Customs Division, Paradip for finalisation of shipping bill and requesting the assessing officer to consider the decision of the Hon'ble Supreme Court in the case of Union of India v. Gangadhar Narsingdas Aggarwal (1997 (89) Ε.Ε.Τ. 19 (SC)....
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....eferred as to the "OIA"), rejected the appeal, without getting into the merits of the case, on sole basis of non-availability of CRCL test report and certificates of authorized inspection agency showing Fe content on WMT basis." 3. On going through the facts narrated by the Ld. Counsel for the appellants as issue in all the appeals are common therefore, all are disposed of by a common order. 4. We find that the issue whether the appellants are liable to pay custom duty on determination of 'Fe' content in iron ore on WMT basis or DMT basis. The said issue has been decided by this Tribunal in the following cases: a. M/s. Bagadiya Brothers Private Limited v. Commissioner of Customs (Port), Kolkata and Commissioner of Customs (Pr....