2026 (4) TMI 233

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.... Kishore K. Acharya & Shri Narendra KV Dash, Advocates For the Respondent : Shri A. Rangadham, AR ORDER PER: A.K. JYOTISHI: M/s Kalinga Commercial Corporation Ltd (hereinafter referred to as the appellant) are in appeal against the Order-in-Appeal dt.13.03.2013, whereby, the Commissioner (Appeals) has upheld the order passed by the original adjudicating authority. 2. The issue, in b....

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....tent of 62.5%, even though the customs house laboratory test report found the same to be 62.78%. Also took into account the actual moisture content as 7.19% as against declared 10%. He also found that there was 7.48% of lumps in the consignment and hence levied higher rate of duty @ 15% advalorem on 2.48% of consignment treating them as lumps after allowing 5% tolerance in terms of department's cl....

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....e lumps. 4. Learned Advocate for the appellant has mainly contested that the assessing officer has not appreciated the fact that after the initial agreement, the contract itself underwent certain changes in terms of certain addendum in view of percentage of fe content of the consignment leading to reduction in per unit price. 5. Learned AR, on the other hand, has reiterated the findings of t....

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....d in the BRC vis-àvis the consignments covered by the said two shipping bills, which were initially assessed provisionally. We find that the assessing officer could not appreciate the modifications made in the original contract by way of an addendum in view of earlier agreement itself and therefore, has not considered the revised unit price based on actual moisture content, fe content, etc.....