TaxTMI 
TaxTMI 
TaxTMI 
2025 (8) TMI 182
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....al question of law. 3. In order to ascertain whether the points so urged comes within the periphery of the "substantial question of law", the genesis of the dispute is required to adumbrated as discerned from the records. 4. The respondent herein exported the iron ore fines (IOF) under the cover of 13 shipping bills to different overseas buyers depicting the value and quantity of the said iron ore fines. The revenue authorities, on the basis of DRI investigation found that 5 consignments of high grade iron ore fines containing more than 58% of the iron (Fe) by splitting them into 7 shipping bills of high grade iron ores which attracts the customs duty @ 30% and discharged their obligations upon payment of the same, but 6 shipping bills of iron ore fines which contain less than 58% of Fe being exempted from the customs duty under law, no duty was paid and, therefore, they have undervalued such 5 consignments with an intend to evade the custom duty. 5. 2 show cause notices were issued demanding the differential custom duty on the basis of a test report of the independent testing agency inviting the respondent to file the reply thereto. The respondent took a defen....
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....n of law, and, therefore, it is ardent duty of the High Court to ascertain the same and admit the appeal upon formulation thereof. The expression "substantial question of law" has not been defined in the said act nor in any other statute containing such expression. The prefix of the words „substantial‟ before the expression "question of law" must be of such character having bearing on a substance having essential, real and nexus to the issues involved therein, in contradiction with the technical, inconsequential issues or merely on academic. 10. In pursuit of determining the question to come within the ambit of substantial question of law, the point must be debatable or there is possibility of taking a different decision or the opinion and above all where the Court feels that the said point or the question may invite the alternative views to be taken. The point which is settled by a catena of decisions of the coordinate Bench or of a higher Court cannot come within the folds of substantial question of law. The proper test for determining whether the question of law raised in a case can be regarded as a substantial question of law is highlighted in a judgment of t....
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....gs supported by reasons, on all the issues arising along with the contentions put forth, and pressed by the parties for decision of the appellate Court. The task of an appellate Court affirming the findings of the trial Court is an easier one. The appellate Court agreeing with the view of the trial Court need not restate the effect of the evidence or reiterate the reasons given by the trial Court; expression of general agreement with reasons given by the Court, decision of which is under appeal, would ordinarily suffice (See Girijanandini Devi & Ors. Vs. Bijendra Narain Choudhary, AIR 1967 SC 1124). We would, however, like to sound a note of caution. Expression of general agreement with the findings recorded in the judgment under appeal should not be a device or camouflage adopted by the appellate Court for shirking the duty cast on it. While writing a judgment of reversal the appellate Court must remain conscious of two principles. Firstly, the findings of fact based on conflicting evidence arrived at by the trial Court must weigh with the appellate Court, more so when the findings are based on oral evidence recorded by the same presiding Judge who authors the judgment. This certa....
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....ubstantial question of law, our attention was drawn to a coordinate Bench decision of this Court in the case of Commissioner of Customs (Preventive), Bhubaneswar v. Kai International Pvt. Ltd., reported in (2025) 29 Centax 178 (Ori). In the said judgment the identical issue was raised whether Fe content in IOF has to be ascertained on the basis of WMT or DMT and the coordinate Bench answered the same in the following: "12. We accept respondent's contentions upon reliance on Dwijendra Narain Roy (supra). So far as V.M. Salgaocar and Brother Pvt. Ltd. (supra) is concerned, one of the views taken by the Division Bench of the Bombay High Court says, it is not correct for revenue to contend that the dry method which is being used for the purpose of trade and commerce be made applicable for purpose of determination of its classifications for the purposes of levy of export duty of raw iron ore in its natural form. Disclosed in the appeal is circular dated 17th February, 2012, paragraph-3 in which is reproduced below. "3. In light of the observation by the Apex Court that export duty is chargeable according to Fe contents, and to maintain uniformity all over the custom houses, it i....