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, Kolkata whereby and whereunder, the demand raised by the appellant upon issuing the show cause notices alleging that there has been a conscious avoidance of the customs duty by splitting one consignment into different components, was rejected.
The respondent took a defence that the said demand in unsustainable as the Fe content is required to be determined on the basis of Wet Metric Ton (WMT) and not on the basis of Dry Metric Ton (DMT). It was the specific stand of the respondent that it has been held by several High Courts that Fe content has to be evaluated on the basis of WMT and not DMT and, therefore, the stand of the revenue authority is not sustainable.
