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Valuation of iron ore set aside due to inordinate delay in testing samples
Case Law Details
- Case Name
- Moorgate Industries (I) Pvt. Ltd. Vs Commissioner of Customs (Port), Kolkata (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Moorgate Industries (I) Pvt. Ltd. Vs Commissioner of Customs (Port), Kolkata (CESTAT Kolkata)
CESTAT Kolkata in the matter of valuation of iron ore held that inordinate delay in testing the sample is virtually suicidal to the outcome of the test results. Hence, valuation set aside.
Facts- The present appeal, that has been filed by the appellant is in the second round of litigation in respect of exports of 24203MT(WMT) of Iron Ore Fines. The appellant contends that in terms of the said agreement, the value of iron ore fines was to be determined on the basis of Certificate of Inspection and Qual...
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