COMMISSIONER OF CUSTOMS (PORT) Vs. SESA GOA LTD.
LAWS(CE)-2015-3-17
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on March 18,2015

Appellant
VERSUS
Respondents

JUDGEMENT

D.M. Misra, Member (J) - (1.)THESE Two Appeals are filed by the Revenue against Orders -in -Appeals passed by the Commissioner of Customs (Appeals), Kolkata. The issues involved in these Appeals being common, are taken up together for disposal.
(2.)LD . Special Counsel, Shri A.K. Das appearing for the Revenue submitted that the first issue relates to determination of assessable value of export goods viz. Iron Ore Fines, by adopting the FOB price as assessable value or treating the said price as cum duty value, for goods exported by the Respondent for the period after 01.01.2009. He submits that the issue had been decided in favour of the Revenue by this Tribunal, vide Order No. FO/A/71188 -71218/2013 dt. 12.12.2013 which was followed subsequently vide Order No. FO/A/75218 -75246/2014 dated 30.04.2014.
2.1. The ld. Special Counsel also submits that the second issue involved in the present case, is whether duty be calculated on Wet Weight basis, under which the Assessee/Respondent agreed to supply the goods to the overseas purchaser or on the transaction value of the goods on Dry Weight basis for the period after 13.06.2008. He submits that the said issue has been decided by this Tribunal in favour of Assessee/Respondent, vide Order No. FO/A/75192 -75217/2014 dated 30.04.2014.

2.2. On the third issue, the ld. Special Counsel submitted that it relates to determination of assessable value adopting the transaction value or on the basis of Bench -Marked Price published by the China Chamber of Commerce of Metals, Minerals and Chemicals (CCCMMC). After consideration of the said issue, this Tribunal had remanded the same to the original Adjudicating Authority for deciding the issues afresh, after supplying the contemporaneous evidences/data to the Respondent in rejecting the transaction value for export goods declared by them. He prays that the present case also be remanded for the said purpose.

Ld. CA for the Respondent has not disputed the above facts and has no objection in remanding the case to the ld. Adjudicating Authority for determination of the assessable value. However, he pleads that a time -frame may be fixed for deciding the issue.

(3.)WE find that this Tribunal had already decided the issue of determination of duty of export goods, namely, Iron Ore Fines, and observed that for the period after 01.01.2009, the said goods be assessed to duty adopting the FOB Price, vide Order No. FO/A/71188 -71218/2013 dt. 12.12.2013 and later followed in the appellants case vide Order No. FO/A/75218 -75246/2014 dated 30.04.2014. Following the same, the said issue is decided in favour of the Revenue and against the Respondent.
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