Export Duty to Follow Final Invoice and BRC, Not CRCL Moisture Report: CESTAT Hyderabad

Rungta Mines Ltd Vs Commissioner of Customs (CESTAT Hyderabad)

The appellants, engaged in exporting iron ore, filed shipping bills that were provisionally assessed based on declared FOB value and quantity. The Original Authority accepted that export proceeds were realized as per the declared value and contractual terms, with no evidence of value mis-declaration. However, it held that moisture content should be determined based on the CRCL test report rather than the initially declared figure or the CIQ certificate and recalculated duty accordingly. The Commissioner (Appeals) modifi

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