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TMI Blog2013 (10) TMI 855X X X X Extracts X X X X X X X X Extracts X X X X ..... t the percentage of lumps is more than 5% - Revenue was of the view that 5% tolerance is allowed as per the practice followed in Goa Customs House – Held that:- The reason that 5% tolerance was allowed as per practice followed by the Goa Custom House, there is no other ground for charging differential duty on lumps in excess of 5% - The issue requires more detailed consideration taking into accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant: Mr. Sudip Bhattacharya, Advocate For the Respondent: Mr. A. K. Nigam, Additional Commissioner (AR) ORDER Per: B. S. V. Murthy; Though these three appeals along with stay applications have been filed against separate orders, the issue involved in these appeals are common. Therefore, all the stay applications are taken together for consideration. 2. We have heard both side ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onths before and two months after the appellant s contract date, the contemporaneous price of Iron and Ore Fines was USD 117 per MT (average) whereas the appellant had sold the Iron and Ore Fines at USD 78.75 per MT. It was also taken note that Fe content was 58% in the case of contemporaneous export price and the price declared by the respective parties were USD 115 119. 4. The third issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been arrived were not provided to the appellant. It also requires a detailed consideration. Having regard to this arguable nature and the issues involved and taking into account the fact that the amount involved is very small (total amount demanded in three appeals together comes to Rs. 4.5 lakhs) and also taking into account the fact that the company is a small exporter and have financial hardsh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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