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2010 (9) TMI 370 - AT - CustomsExemption - exemption of export duty in excess of Rs. 50/- per MT - benefit of Customs Notification No. 62/2007-Cus lying Fe content if more than 62% benefit deniable Retest sought by assessee but result of same not before lower authorities while orders passed No dispute that retest granted and result communicated as Fe 61.0% - appellants are eligible for the benefit - orders set aside
Issues:
1. Condonation of delay in filing appeals before the Tribunal. 2. Eligibility for exemption of export duty based on Fe content in Iron Ore Fines. 3. Consideration of retest results in determining differential duty liability. Analysis: 1. Condonation of Delay: The appellants sought condonation of delay in filing appeals before the Tribunal. The Hon'ble High Court of Andhra Pradesh, in a writ petition, allowed the condonation of the 146-day delay on the condition of depositing a specified cost within three weeks. The appellants complied with this condition, leading to the restoration of the appeals for further consideration. 2. Exemption of Export Duty: The case involved the export of Iron Ore Fines with a Fe content exceeding 62%, impacting the eligibility for exemption of export duty under Customs Notification No. 62/2007. The appellants initially claimed the exemption but were denied by the adjudicating authority based on the Chemical Examiner's report. However, a retest conducted later revealed that the Fe content was approximately 61.0%, making the appellants eligible for the duty exemption. The Hon'ble High Court's decision and the retest results supported the appellants' claim for the benefit of the notification. 3. Retest Results and Differential Duty: The retest results from the Central Revenue Control Laboratory, New Delhi, showed Fe content below 62% for the exported consignments, entitling the appellants to the duty exemption. The Tribunal rejected the plea to remand the matter, emphasizing that the retest outcome was conclusive and no further adjudication was necessary. The Tribunal held that since the Fe content was below the threshold, the appellants were entitled to the benefits of the Customs Notification, setting aside the impugned orders and allowing the appeals with any consequential relief. In conclusion, the Tribunal's decision favored the appellants, confirming their eligibility for the exemption of export duty based on the retest results showing Fe content below 62%. The judgment highlighted the importance of conclusive retest outcomes in determining differential duty liabilities and upheld the appellants' claim for the benefit of the Customs Notification.
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