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M/S. Tarini Minerals PVT. LTD., Rourkela vs. Dy. Commnr., Custom House, Paradeep Custom Div.

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WP(C)/19225/2022HC OrissaGSTCNR ODHC01049746202205 September 2022Bench: MR. JUSTICE JASWANT SINGH,MR. JUSTICE MURAHARI SRI RAMAN2 pages

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Cause title — parties, addresses and appearances
IN THE HIGH COURT OF ORISSA AT CUTTACK W.P.(C) No.19225 of 2022 M/s. Tarini Minerals Pvt. Ltd. …. Petitioner Mr. Jagabandhu Sahoo, Senior Advocate with Ms. Kajal Sahoo, Advocate -versus- Deputy Commissioner, Custom House, Paradeep Custom Division, Paradeep, Odisha & Others …. Opposite Parties Mr. Radheshyam Chimanka, Senior Standing Counsel for CGST CORAM: JUSTICE JASWANT SINGH JUSTICE M.S. RAMAN Order No.

ORDER (Oral) 05.09.2022

01.1.

This matter is taken up by virtual/physical mode.

2.

The exporter is before this Court challenging the order in original dated 28th June, 2022, whereby a custom duty of Rs.8,57,60,892/- being 30% duty calculated on the transaction value of Rs.39,91,58,867/- has been imposed upon finalisation of the provisional assessment made under Section 18(2) of the Custom Act, 1962 in respect of shipping Bill No.7251149, dated 16th December, 2020 based on CRCL report, Kolkata as also CRCL report, New Delhi specifying the Fe content to be above 58% in the consignment/cargo of Iron Ore Fines.

3.

At the time of hearing, learned counsel submits that pursuant to subsequent permission permitting second retesting of the aforesaid consignment vide memo dated 21st July, 2022, a report has been submitted by the CRCL, Mumbai specifying the Fe

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content in the consignment to be much below 58%, thereby rendering the classification attracting “Nil” Customs Duty. He therefore, prays for permission to withdraw the present writ petition with permission to file the same challenging the aforesaid order in original dated 28th June, 2022 and file a fresh petition with better particulars. Mr. Radheshyam Chimanka, Senior Standing Counsel for Central Excise and Customs has no objection.

4.

In view of the above, the writ petition is withdrawn with the aforesaid liberty.

(Jaswant Singh)

Judge

(M.S. Raman)

Judge Laxmikant September 05, 2022 Cuttack

Reproduced from the public record of the Orissa High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.