BMM ISPAT LTD Vs. ASSTT. COMMR. OF CUS

JUDGEMENT

(1.) The order of the learned Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore dated 3-4-2009 dismissing the COD Application No. 64 of 2009 in Customs Appeal No. 173 of 2009, communicated to the petitioner on 4-8-2009 is assailed in this writ petition.

(2.) The petitioner a company registered under the Companies Act engaged in the business of export of iron ore fines had filed shipping bill No. 21 dated 29-5-2007 before the 1st respondent for export of 10,000 MTs of iron ore fines.

(3.) Under the Customs Tariff Act, 1975, the export duty on iron ore and concentrates is specified at Rs. 300/- per MT. However, the Central Government issued a notification dated 3-5-2007 by way of an exemption in terms whereof iron ore fines of Fe content of 62% and below is subjected to export duty of Rs. 50/- per MT as against the tariff rate of Rs. 300/- per MT. An inspection agency namely M/s. Inspectorate Griffith India Pvt. Ltd., had certified the FE content in the iron ore fines exported by the petitioner to be at 61.90%. The petitioner therefore claimed export duty liability at Rs. 50/- per MT in terms of the notification of Government of India dated 3-5-2007.