9911796707
TMI Blog2024 (7) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, Hong Kong. The price of Iron Ore Calibrated Lumps was USD 82.00 per DMKT CFR FO One Main Port North China based on 56.50% Fe fraction prorate. As per the Fixture Note dated 26.05.2023, the Freight rate was USD 10.70. On the relevant date the exchange rate of USD 1.00 was Rs.81.70. The aforesaid Shipping Bill was assessed provisionally under Section 18 of the Customs Act, 1962 under cover of P.D. Bond No.77/2023 dated 02.06.2023, for an amount of Rs.30,79,13,411/- executed by the exporter, for want of Final Invoice, Test analysis Reports, e-BRC etc. Paragraph 5.0-Test Reports of the impugned assessment order dated 24.04.2024 under Annexure-1 shows that CRCL Re-Test Report at Sl. No.4 in respect of CRCL, Pusa, New Delhi has been accepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver pursuant to aforesaid impugned final assessment orders. 4. Mr. A.K. Parija, learned Senior Counsel along with Mr. A. Taten, learned counsel appearing for the petitioner vehemently contended that the final assessment orders dated 24.04.2024 and 18.05.2024 passed by opposite party no. 1-Assistant Commissioner, Gopalpur Customs Division, Ganjam under Annexures-1 2 cannot be sustained in the eye of law on two counts, firstly, the said orders passed by opposite party no. 1 is without jurisdiction and secondly, he has acted at the behest of the senior authority. Therefore, he has not applied his mind while passing the impugned assessment orders. It is further contended that while passing the impugned assessment orders, opposite party no. 1 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... char Nigam Limited, 2017 SCC OnLine Ori 763 and Oryx Fisheries Pvt. Ltd. v. Union of India, (2010) 13 SCC 427. 5. Mr. T.K. Satapathy, learned Senior Standing Counsel appearing for the opposite parties vehemently contended that the final assessment orders are appealable and instead of availing the same, the petitioner has approached this Court directly by filing this writ petition, which is not maintainable. It is further contended that opposite party no. 1, while passing the final assessment orders, has given opportunity of hearing to the petitioner. Therefore, the contention raised to that effect by the learned Senior Counsel appearing for the petitioner cannot be sustained in the eye of law. 6. Considering the contentions raised by learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23. The Fe content was certified to be 56.85% by the M/s SGS India Pvt. Ltd. i.e. below 58%, which attracts NIL rate of duty in terms of Sl. No. 20A of the Notification No. 27/2011-Cus dated 01.03.2011, as amended. 2.3. Test Report received from CRCL, Visakhapatnam vide Lab No. VCL/EXP/2263 dated 17.07.2023 against the Test Memo No.23/2023-24 dated 05.06.2023 indicated the Fe content 57.4% and Moisture 1.4%. 7. Paragraph 5.0-Test Reports of the impugned assessment order dated 24.04.2024 under Annexure-1 shows that CRCL Re-Test Report at Sl. No.4 in respect of CRCL, Pusa, New Delhi has been accepted and other four test reports in respect of SGS India Pvt. Ltd., SGS India Pvt. Ltd., CRCL, Visakhapatnam and CCIC have been rejected without assi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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