2025 (10) TMI 1480

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....LE Mr. ANGAD PRASAD, MEMBER (JUDICIAL) Shri Narendra Dave, Advocate for the Appellant. Shri K. Sreenivasa Reddy, Authorised Representative for the Respondent. ORDER PER: A.K. JYOTISHI M/s Essel Mining and Industries Limited (hereinafter referred to as appellant) have come in appeal against the order passed by the Commissioner of Customs (Appeals) dated 18.04.2013 & 19.04.2013 (impug....

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....ce actually paid or payable and also relying on the judgement of the Co-ordinate Bench in the case of Sesa Goa Ltd., Vs Commissioner of Customs, Central Excise & Service Tax, Goa [2012 (277) ELT 105 (Tri-Mum)] rejected the appeal of the appellant. 4. Learned Advocate for the appellant is mainly contesting that keeping in view the term FOB, the value of the exported goods, for the purpose of cus....

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....tral Excise, Goa [2020 (371) ELT 928 (Tri-Mum)], the Co-ordinate Bench, interalia, held that the FOB price of the goods is the price actually paid or payable by the importer to the exporter in respect of goods exported and the assessable value cannot be brought down by extending the benefit of CUM duty price. This Bench has also taken similar view in the case of M/s Mahalakshmi and Co Vs Commissio....