2026-VIL-357-CESTAT-HYD-CU
  1. Home
  2. 2026-VIL-357-CESTAT-HYD-CU

CUSTOMS CESTAT Cases

Customs - Exporter of iron ore fines, Valuation, Moisture Content Determination - Rejection of refund and re-determination of moisture content by the Department based on test reports by the Chemical Laboratory of the Customs House – HELD - The adoption of moisture content determined by CRCL for determining the quantity, especially in the regime of ad valorem duty, is not correct – Further, when there is no allegation of any additional consideration flowing from the buyer abroad, the BRC itself would be the correct basis for arriving at the value for payment of Customs duty of the export consignment. There was no valid reason for rejecting the transaction value in the first place as the said price was provisional in nature and got firmed up once the final invoice was issued duly supported by the BRC - the matter is remanded back to the Original Authority to re-determine the assessable value based on BRC and final invoice submitted by the appellant, and to apply only the rate applicable to iron ore fine to the entire consignment. If there is any increase in the refund amount, the sum shall be payable by the Department. If there is a reduction in demand, the differential demand will be payable by the appellant – The appeal is allowed by remand - Imposition of Higher Customs Duty on Iron Ore Lumps - The department imposed basic Customs duty at 15% ad valorem on the iron ore lumps (more than 10mm) present in the consignment over and above 5% - HELD - The demand of higher rate of BCD on certain part of the export consignment by treating a part of the consignment as that of iron ore lump attracting higher rate of duty is also not correct as the same has already been settled in terms of various judgments.
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

Analysis of Union Budget 2026-27:
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?