2023 (11) TMI 1412

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....pellant : Mr Ch Sumanth Adv. For the Respondent : Mr A. Rangadham, A.R. ORDER PER ANIL CHOUDHARY Heard the parties. The issue involved in this Appeal 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....