2014 (4) TMI 1117 - AT - Customs

Determination of assessable value - Export goods - Held that by taking a note of the decisions of the Co-ordinate Bench of this Tribunal at Mumbai in its own case in Sesa Goa vs. CC, CE & ST Goa 2010 (8) TMI 747 - CESTAT MUMBAI where it was decided in the favour of the revenue there is no reason found to depart from the aforesaid decision. - Decided in favour of the revenue

Summary

The Appellate Tribunal CESTAT KOLKATA heard 28 Appeals filed by M/s. Sesa Goa and one Appeal by the Revenue regarding the determination of assessable value of export goods after 01.01.2009. The Tribunal upheld a previous decision in favor of the Revenue, rejecting the Appeals by the Assessee and allowing the Appeal by the Revenue.