Customs Appeal Rejected: Orissa HC Confirms WMT Method for Iron Ore Duty

Commissioner of Customs (Preventive) Vs S.M. Niriyat Pvt. Ltd. (Orissa High Court)

The Orissa High Court dismissed a batch of customs appeals filed by the Commissioner of Customs (Preventive), Bhubaneswar, against M/s. S.M. Niriyat Pvt. Ltd. and others, holding that the issue concerning the determination of iron content (Fe) in Iron Ore Fines (IOF) for customs duty purposes had already been conclusively settled. The Court confirmed that the Fe content should be determined on the basis of Wet Metric Ton (WMT) and not Dry Metric Ton (DMT), and that no substantial question of law aros

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