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Case Name : Bagadiya Brothers Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)
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Bagadiya Brothers Private Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata) Introduction: The case of Bagadiya Brothers Private Limited vs. Commissioner of Customs (CESTAT Kolkata) revolves around the method used to calculate the duty payable on the export of iron ore fines. This article delves into the details of the case, including the background, arguments presented, and the final decision. Background: The dispute in both appeals (C/75008/2021 and C/75450/2023) centers on a common issue. The Commissioner of Customs (Appeals), Kolkata, and Commissioner (Appeals), GST, CX, and Custom...
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