COMMISSIONER OF CUSTOMS (PORT) Vs. SESA GOA LTD.

JUDGEMENT

(1.) THESE thirteen Appeals are filed by the Revenue against the Orders -in -Appeal passed by Commissioner of Customs (Appeals), Kolkata. Ld. Special Counsel for the Revenue submits that in all these Appeals, the Revenue has challenged the finding of the ld. Commissioner (Appeals), whereby he observed that in terms of Notification No. , dated 3 -5 -2007, the Fe content of the export goods being less than 62%, as revealed from the Test Reports, applicable rate of duty would be Rs. 50/ - per MT. The ld. Special Counsel fairly submitted that the observation of the ld. Commissioner (Appeals) is in consonance with the decision of the Hon'ble Supreme Court in the case of UOI v. Gangadhar Narsingdas Aggarwal, : 1997(89) E.L.T. 19 (S.C.).

(2.) LD . CA for the Respondent submitted that since the Orders -in -Appeal are in accordance with law, hence they are entitled to consequential reliefs.