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IN THE HIGH COURT OF ORISSA AT CUTTACK
Harish Tandon, Manash Ranjan Pathak
Commissioner of Customs – Appellant
Versus
M/s. Chamong Tee Exports Pvt. Ltd – Respondent
| Table of Content |
|---|
| 1. substantial doubts raised about customs duty payment based on ore content. (Para 1 , 4 , 6) |
| 2. arguments over measurement methods (wmt vs. dmt) for duty assessment. (Para 2 , 5 , 7) |
| 3. judicial principles concerning substantial questions of law framed. (Para 3 , 9 , 10 , 11 , 14) |
| 4. confirmation that prior decisions on wmt are binding and settled. (Para 12 , 13) |
| 5. final judgement dismisses the appeal, no costs awarded. (Para 15) |
JUDGMENT :
HARISH TANDON, CJ.
1. The appellant has filed an appeal under Section 130 of the Customs Act, 1962 assailing the judgment and order dated 30th August 2024 passed by the Customs, Excise and Services Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata whereby and whereunder, the demand raised by the appellant upon issuing the show cause notices alleging that there has been a conscious avoidance of the customs duty by splitting one consignment into different components, was rejected.
2. The counsel for the appellant advanced his argument raising an issue which according to him involves a substantial question of law.
3. In order to ascertain whether the points so urged comes within the periphery of the “substantial question of law”, the
Determination of iron ore content for customs duty purposes must be based on Wet Metric Ton (WMT), not Dry Metric Ton (DMT).
Determination of iron ore fines' FE content for customs duty is based on WMT, not DMT.
The court upheld that customs duty assessment is determined based on contractual valuation methods, favoring test results from NABL Accredited agencies over CRCL reports due to compliance with export....
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