ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 31.07.2025
CESTAT Hyderabad Quashes Revaluation and Higher Duty on Iron Ore Exports
In a landmark decision, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has delivered a judgment that reinforces the principles of fair valuation and classification in export duty cases. The ruling, pronounced on July 28, 2025, in the appeals filed by M/s Atha Mines Pvt Ltd. and M/s Khatau Narbheram & Co., sets a precedent for exporters facing disputes over transaction value and classification of goods.
Background of the Case
The appellants challenged the orders passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam, which imposed higher Basic Customs Duty (BCD) at 15% on iron ore lumps (more than 10mm) and re-determined the transaction value based on contemporaneous export values. β The appellants argued that the Department’s rejection of the declared transaction value and artificial segregation of iron ore lumps and fines were unjustified.
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Hyderabad
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