2026 (9) TMI 1937

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..../2025 dated 10.10.2025, whereby, Customs Appeal No. C/26908/2013 was dismissed. 2. Learned Counsel submits that the shipping bills involved are dated 13.08.2008 and 22.08.2008. Paragraph 4 of CBCE Circular No.18/2008-Cus. dated 10.11.2008 specifically directed that, till 31.12.2008 export duty should be computed by treating the FOB price as the cum-duty price. However, the said paragraph and the decision of the Kolkata Bench in the appellant's own case, Essel Mining & Industries Ltd., Vs CCE, C.Ex & ST, BBSR-I, 2017 (4) TMI 87 - CESTAT Kolkata, were not considered in the Final Order. 3. Learned Authorized Representative opposes the application and submits that the applicant is seeking review of the Final Order, which is beyond the sco....

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....ce represented the price actually paid or payable and for the assessable value could not be reduced by extending the benefit of cum-duty price. However, paragraph 4 of Circular No. 18/2008-Cus. and its applicability to the shipping bills dated 13.08.2008 and 22.08.2008 were not considered. 9. We further find that the applicant had relied upon the decision of the Kolkata Bench of the Tribunal in Essel Mining & Industries Ltd., supra. The said decision, rendered in the applicant's own case, applied Circular No. 18/2008 - Cus. and extended the benefit of cum-duty valuation in respect of exports pertaining to the period prior to 31.12.2008. In the case of Commissioner of Customs, Guntur Vs Sameera Trading Company, 2011 (264) E.L.T. 578 (Tri.....

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....hich had escaped consideration when the appeal was decided. Accordingly, paragraph 7 and operative portion of Final Order No. A/30415/2025 dated 10.10.2025, in so far as they relate to Customs Appeal No. C/26908/2013, require rectification. 11. In place of paragraph 7 of the Final Order, in so far as Customs Appeal No. C.26908/2013 is concerned, the following shall be substituted; "7. We find that the shipping bills involved in Customs Appeal No. C/26908/2013 is dated 13.08.2008 and 22.08.2008 and, therefore, pertain to the period prior to 31.12.2008. Paragraph 4 of the CBEC Circular No. 18/2008.Cus. dated 10.11.2008 specifically directed that, till 31.12.2008, the existing practice of computation of export duty by treating the ....