2026 (4) TMI 882

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....o. 254/2012 dated 31.05.2013. 2. The brief fact is that the appellant exported iron ore fines to China under Shipping Bill dated 06.01.2011. Learned Assessing Officer rejected transaction value under Customs Act 1962 and relied on contemporaneous export data, CRCL test report for Fe content. 3. Learned Counsel for the appellant submits that the Learned Commissioner (Appeals) himself recorded violation of principles of natural justice due to non-supply of crucial documents such as CRCL report and contemporaneous export data, yet proceeded to decide the matter on merits, which legally unsustainable. The Appellate Authority erred in holding that there is no power of remand, contrary to the law laid down by the Hon'ble Supreme Court in Un....

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.... "There is nothing on record to show that there was short shipment as contended by the appellant. The value adopted for finalization was the declared value of the appellant and the same is in alignment with Section 14 of the Customs Act, 1962. The Contention of the appellant in contesting the CBEC circular No. 18/2008-Cus dated 10.11.2008 for computation of export duty and cess is based on FOB price, which the respondent adopted is just and proper and the same is in tune with the transactional value concept as per Section 14 of the Customs Act, 1962. Last but not the least, accepting the declared value basing upon contemporaneous export/contract would have been on strong footing had the Adjudicating Authority provided....

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....uthority. The appellate authority is also invested with the power to pass such order as it deems fit. Both these portions of the aforesaid provision, read together, necessarily imply that the appellate authority has the power to set aside the decision which is under appeal before it and to remand the matter to the authority below for fresh decision. Thus, once violation of natural justice is established, the order cannot be sustained. Therefore, the impugned order is vitiated on this ground alone. 9. Section 14 of the Customs Act mandates that the value of export goods shall be the transaction value, i.e. the price actually paid or payable. The Hon'ble Supreme Court in the case of Eicher Tractors Ltd., [2000 (122) ELT 321 (SC)] held t....

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....ination of the quantum of duty. Whereas, in the present case, the duty is levied on the basis of the transaction value agreed between the respondent and the overseas purchaser on the criterion of dry weight of iron ore fines. Therefore, the determination of export duty on the basis of dry weight or wet weight, in our opinion, is irrelevant as the duty to be computed on the value of the goods in dry weight condition, as agreed by the parties. Therefore, we agree with the contention of the ld. CA for the respondent that the said judgment is inapplicable to the facts and circumstances of the present case. In the result, Revenue's appeals filed on this issue is devoid of merit. Accordingly, ld. Commissioner (Appeals') Order to this extent is up....