TaxTMI 
TaxTMI 
TaxTMI 
2025 (5) TMI 2012
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....ecification as mentioned in the contract. The contracts stipulated that at the load port, the buyer shall on their own expenses appoint Mitra S. K. Private Limited and seller will at their expenses appoint SGS India Private Ltd. to undertake joint draft survey. The contract also provided that the weight of the shipment will be ascertained and certified by Mitra S. K. Private Limited and that shall be the basis for seller's commercial invoice. 2.1. The Appellant filed 2 shipping bills for export of 26,500 WMT of Iron Ore to M/s. Bagadiya Brothers (Singapore) Pte. Ltd. and 7 shipping bills for export of 1,05,000 WMT of Iron ore to GRM Resources Pte Ltd., Singapore through Paradeep Custom house. The said Shipping Bills were assessed provisionally at the time of export on the basis provisional invoices issued by the Appellant and analysis certificate issued by the surveyor and accepted by the buyer. Thereafter, the goods were exported after drawing representative samples by the surveyor deputed as per the terms of the contract. Subsequently, after receiving the weight certificate and analysis certificate, the Appellant raised the final commercial invoices on the buyers, and thereafter....
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....ged by the department at any stage. The appellant submits that once the final assessment order was passed and the refund has arisen out of such order, the action of the department to deny the refund already granted, without challenging such final assessment order is not legal and correct. Hence all the proceedings in the present case are liable to be set aside on this ground itself. 3.1. In support of their contention, the appellant relied on the following rulings: * Reliance Industries Ltd. v. Commissioner 2024 (11) TMI 752 - CESTAT AHMEDABAD * Principal Commissioner v. Lava International Ltd. 2023 (3) TMI 25 - CESTAT NEW DELHI 3.2. The appellant submits that similar view has been taken in the case of ITC Limited v. Commissioner 2019 (9) TMI 802-SC, wherein it was categorically held that unless the assessment order is challenged, no consequential effect can be given. Accordingly, the appellant submits that the entire proceedings which seek to deny the refund, without challenging the final assessment Orders are liable to be set aside. 3.3. The Appellant further submits that as per Section 14 of the Customs Act, 1962, the value of the export goods shall be the transac....
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....mmissioner (2024) 18 Centax 275 (Tri.-Cal) * Terapanth Foods Ltd. v. Commissioner (2024) 19 Centax 53 (Tri.-Hyd) * Hira Steel Ltd. v. Commissioner 2016 (343) E.L.T. 1058 (Tri. - Mumbai) as affirmed by the Hon'ble Supreme Court in 2020 (372) E.L.T. A102 (S.C.) * Kutch Salt & Allied Industries Ltd. v. Commissioner 2024 (4) TMI 47 - CESTAT HYDERABAD * Commissioner v. Essel Mining & Industries Ltd. 2024 (12) TMI 888 - CESTAT KOLKATA 3.5. Thus, the appellant prayed for setting aside the impugned order and allowing their appeal. 4. The Ld. A.R. reiterated the findings in the impugned order. 5. Heard both sides and perused the appeal documents. 6. We observe that the issue involved in this appeal is whether the refund which has arisen out of the final assessment Order passed by the departmental authorities can be rejected without challenging such final assessment order. 6.1. We observe that the Shipping Bills filed by the appellant were assessed provisionally at the time of export on the basis provisional invoices issued by the Appellant and analysis certificate issued by the surveyor and accepted by the buyer. Thereafter, the goods were exported after drawing representa....
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.... question of classification is no longer open in respect of the product known as 'New Sapan Dairy Special. 2. In view of the above statement made by the learned Counsel for the assessee- respondent, and it not having been shown to us that the Department has challenged the Tribunal's decision on the question of classification reported in Dalmia Industries case (supra), this appeal must fail for this reason alone. 3. The appeal is dismissed. 4. C.A. Nos. 1567/93 and 2482-84/93-The submission of the learned Additional Solicitor General is that the expression 'skimmed milk' also includes partially skimmed milk and for this reason the product should be classified under Heading 0401.13. In the impugned judgment the view taken is that partially skimmed milk powder' is a separate marketable commodity from 'skimmed milk powder' and, therefore, it has to be classified under the Heading 0401.19 and not 0401.13 as claimed by the Revenue. In the impugned judgment, detailed reasons are given for rejecting the Revenue's contentions. Apart from referring to the fact that partially or completely skimmed milk are mentioned as separate products in the main hea....