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

JUDGEMENT

(1.) THESE 26 appeals are filed by the Revenue against the respective Orders -in -Appeal passed by the Commissioner of Customs (Appeals) involving a common issue, accordingly taken up together for disposal. Briefly stated the facts of the case are that the respondent had exported iron ore fines, under various shipping bills, during the relevant period, which was chargeable to ad valorem basis at the prevalent rate. The respondent, M/s. Sesa Goa under contract with overseas buyers had agreed to supply the iron ore fines at a price arrived on the dry weight per metric ton basis. The Department proposed to calculate the duty on the wet weight by applying the rate at which the respondent agreed to supply the iron ore fines on the dry weight basis. The ld. adjudicating authority has confirmed the said basis. Aggrieved, the respondent filed appeal before the ld. Commissioner (Appeals), who has had decided the issue in their favour. Aggrieved by the same, the Revenue is in appeal.

(2.) THE Revenue filed the present appeals assailing the impugned Orders -in -Appeal on the following ground:

(3.) REBUTTING the contention of the Revenue, ld. CA for the Respondent submitted that the reliance placed by the Department on the judgment of the Hon'ble Supreme Court in the case of UOI v. Gangadhar Narsingdas Agarwal (supra) is misplaced, inasmuch as the said judgment was delivered in the context of determination of export duty on specific criteria of per metric ton basis, whereas, in the present case, the levy of export duty is on ad valorem basis. Therefore, the said judgment is not applicable.