2014 (11) TMI 955 - AT - Customs

Determination of assessable value of export goods - Held that - Regarding determination of the assessable value of the export goods on the basis of bench mark price of CCCMMC without supplying the said evidence/ data to the Respondent we had remanded the matter to the ld. Adjudicating Authority for re-determination of the assessable value after supplying the necessary date to the Respondent in the appellant s own case 2014 (8) TMI 213 - CESTAT KOLKATA . Accordingly following the said precedent for determination of the value we remand the case to the ld. Adjudicating Authority for deciding the issue afresh after supplying the relevant data to the Respondent. Needless to mention a reasonable opportunity be allowed to the Appellant. This issue may be decided preferably within three months from the date of communication of this Order - Decided in favour of Revenue.

Summary

Issues involved:
1. Determination of assessable value of export goods - Iron Ore Fines using FOB price or cum duty value.
2. Determination of assessable value of export goods based on transaction value or Bench-Marked Price published by CCCMMC.

Analysis:
- The Appeals were filed by the Revenue against two separate Orders-in-Appeal passed by the Commissioner of Customs (Appeals), Kolkata, with common issues.
- The first issue pertained to the assessable value of export goods, specifically Iron Ore Fines, post 01.01.2009, either by adopting the FOB price or treating it as cum duty value. The Tribunal had previously ruled in favor of the Revenue on this matter.
- The second issue revolved around determining the assessable value of export goods based on transaction value or the Bench-Marked Price by CCCMMC. The Tribunal remanded this issue to the original Adjudicating Authority for a fresh decision after providing necessary evidence to the Respondent.
- The Respondent did not dispute the facts and agreed to the remand for determining the assessable value, requesting a fixed time-frame for the decision.
- The Tribunal had already decided on the duty assessment of Iron Ore Fines post 01.01.2009, in favor of the Revenue. Consequently, the first issue was resolved in favor of the Revenue.
- Regarding the second issue, the Tribunal remanded the case to the Adjudicating Authority for re-determination of the assessable value based on the Bench-Marked Price of CCCMMC, with the directive to provide relevant data to the Respondent. A reasonable opportunity was to be given to the Appellant, and the decision was to be made within three months from the date of the Order communication.
- The Revenue's Appeals were disposed of based on the above terms, as per the operative part of the Order pronounced in court.