The appellant filed a shipping bill and paid export duty on iron ...

Customs Duty Exemption Denied: Iron Ore Exports Before Notification Issuance Not Eligible.

December 31, 2024

Case Laws Customs AT

The appellant filed a shipping bill and paid export duty on iron ore fines on 05.12.2008, before the issuance of Notification No. 129/2008-Cus dated 07.12.2008 granting exemption. As per Section 51 read with Section 16(1)(a) of the Customs Act, 1962 and the Bombay HC judgment in Narayan Bandekar & Sons Pvt. Ltd., the relevant date for duty determination is the date of order u/s 51, i.e., 05.12.2008. Since the notification came later, the appellant is not entitled to the exemption benefit. The CESTAT dismissed the appeal.

View Source

← Previous Next →

The appellant filed a shipping bill and paid export duty on iron ...

Customs Duty Exemption Denied: Iron Ore Exports Before Notification Issuance Not Eligible.

December 31, 2024

Case Laws Customs AT

You may also like:

The importer imported consignments of "Ground Colemanite (B2O3 40%) Natural Boron Ore" and claimed exemption from basic customs duty under relevant notifications. The...

Export duty on Iron ore pellets reduced to Nil rate from 5% - Seeks to further amend notification No 27/2011-Customs dated 1.03.2011 - Notification

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 -...

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...

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...

Exemption from Customs Duty: Notification amends notification No. 50/2017-Customs to insert new entries 544A and 613 in the Table, granting concessional 5% customs duty...

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...

Retrospective exemption granted from payment of any customs duty on import of "Rough diamonds (industrial or non-industrial)" for the period 1.7.2017 to 1.2.2022....

Exemption from CVD - Classification of imported goods - Iron Ore (fines) or Iron Ore (concentrate) - The process of crushing and screening undertaken on the Iron Ore...

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Classification of import of Ores - The CESTAT held that the lower authorities erred in classifying the imported goods as 'iron ore concentrate' based on speculative...

This notification amends various earlier customs duty notifications by making changes to the tariff item entries, descriptions, and rates of duty applicable to certain...

Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

Eligibility for customs duty exemption under India-Sri Lanka Free Trade Agreement for imported areca nuts classified under CTH 0802 8090 - goods fulfill requirements of...

Notification 38/2024 Customs extends the duration for export of aircraft and vessels imported for maintenance, repair and overhauling from 6 months to 1 year, further...

Quick Updates: