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1. Valuation - export duty - Liability to pay customs duty on the FOB value, on export of iron ore fines considering the same as cum-duty value or otherwise - After...

2. Valuation of export goods - export of Iron Ore Fines - the transaction value i.e. FOB price cannot be treated as cum duty price under section 14 of Customs Act, 1962 for...

3. Refund Of excess amount of duty paid on short shipped quantity - Valuation - erroneous calculation of FOB value of the subject consignment - The Appellate Tribunal found...

4. Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 -...

5. Refund in cash - export of goods - refund of duty paid in excess through cenvat credit - voluntary excess payment of duty - re-credit allowed - no cash refund - CGOVT

6. Valuation of export goods - Iron Ore Fines - transaction value - FOB price - Export duty - The appellant contested this, arguing that unless the Revenue disputes the...

7. The case involved the classification of Iron Ore fines as Iron Ore lumps for export valuation and levy of export duty. The Tribunal held that the consignment, despite...

8. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

9. Refund claim - excess duty paid at 5% instead of 1% - the appellant is liable to pay Basic Customs duty at the rate of 1% and have paid the excess duty. Therefore, the...

10. Rebate of duty paid on export goods - Petitioner paid lesser duty on domestic product and higher duty on export product which was not payable - Cash refund of excess...

11. Refund claim was rejected as time-barred, having been filed beyond the one-year limitation period stipulated u/s 27 of the Customs Act, 1962. The appellant had...

12. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

13. Valuation of exported goods - iron ore - enhancement of value based on contemporaneous export - provisions of Rule 4 provides for determination of export value by comparison.

14. Refund of excess amount of Excise Duty paid - transaction value - the debit notes have been raised subsequent to sale. Therefore, the higher revision of price not agreed...

15. Refund - valuation - The liquidated damages have to be deducted from the assessable value given in the invoice in respect of payment of central excise duty - refund of...