AUROGLOBAL COMTRADE PRIVATE LTD. Vs. COMMISSIONER OF CUSTOMS (PORT)
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
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D.M.Misra, Member (J) -
(1.)HEARD both sides.
(2.)THESE three Appeals are filed by the Appellants against three impugned Orders -in -Appeal - all dated 07.04.2014, passed by Commissioner of Customs (Appeals), Kolkata.
Briefly stated the facts of the case are that M/s. Auroglobal Comtrade Private Ltd. had filed Shipping Bill No. 6416283 dated 12.07.2013 (for Appeal No. C/A/76268/14); Shipping Bill Nos. 6062198 & 6062166 both dated 21.06.2013 (for Appeal No. C/A/76269/14); Shipping Bill Nos. 6688609 dated 29.07.2013 and 6727456 dated 31.07.2013 (for Appeal No. C/A/76270/14). While assessing the Shipping Bills, the Adjudicating Authority determined the assessable value of the iron -ore fines, by determining the price on Wet Weight basis, instead of adopting the transaction prices agreed on Dry Weight basis. Thus, the issue involved in these Appeals, is whether the duty be calculated on the determined price of Wet Weight basis or at the transaction price of Dry Weight basis agreed to be supplied to the overseas purchaser by the Appellant. The period involved in the presence case is after 13.06.2008, where the duty is assessed on ad valorem basis.
(3.)ON the aforesaid issue, both sides agree that it had been decided by this Tribunal in favour of the Assessees in Sesa Goas case vide Order No. FO/A/75192 -75217/2014 dated 30.04.2014. This Tribunal, while deciding the issue has observed as under:
"6. The Department has challenged the said observation mainly on the ground that the Hon'ble Supreme Court in the case of Gangadhar Narsingdas Agarwal (supra), had observed that the wet weight be also adopted in contrast to the dry weight of the iron -ore fines as the basis for computing the export duty. However, on going through the said judgment, we find that the Hon'ble Supreme Court has decided the question whether for the quantification of export duty chargeable on the specific criterion of weight, as the basis, be on the dry weight or on wet weight of the iron -ore fines. Needless to say, when the charge of export levy was on specific rate basis, that is on the weight of the iron -ore, irrespective of its value, then the basis of dry or wet weight, of the goods become relevant for determination 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 case. In the result, Revenues Appeals filed on this issue are devoid of merit. Accordingly, ld. Commissioner (Appeals) Order to this extent is upheld. Consequently, Revenues Appeals are dismissed."
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