Inconsistent stand at different stages of proceedings not permissible: Orissa HC

Commissioner of Customs (Preventive) Vs Chamong Tee Exports Pvt. Ltd (Orissa High Court) Orissa High Court held that a party cannot be permitted to take inconsistent stand at different stages of the proceeding. Thus, contention that Fe content in IOF is to require to be determined on the basis of Dry Metric Ton [DMT] and not Wet Metric Ton [WMT] cannot be sustained. Facts- The appellant has filed an appeal under Section 130 of the Customs Act, 1962 assailing the judgment and order dated 30thAugust 2024 passed by the Customs, Excise and Services Tax Appellate Tribunal, Eastern Zonal Bench, Kolk...