Customs duty demand on iron ore fines export ends in exporter's favour
Customs assessed Rs 13.5 crore duty on two export consignments of iron ore fines. The Commissioner (Appeals) and CESTAT Kolkata set the demand aside. The Orissa High Court dismissed the Commissioner's appeal on 15 January 2026.
This page records what the cited court, tribunal and government records say happened. Findings belong to the court or authority that made them; this register adds none of its own. Names of private individuals are withheld unless a naming gate clears them.
How we verify →The duty demand stands set aside and the Revenue appeal stands dismissed with no costs.
What happened
The High Court recorded that the exporter submitted two shipping bills for iron ore fines of Indian origin for export of 55,480 Wet Metric Tonne.
Customs said samples tested above 58% Fe on dry basis and levied duty, while the exporter relied on a private lab report below 58% and claimed nil duty.
The Commissioner (Appeals) order dated 08.06.2023 set the demand aside, and the Tribunal said the Revenue appeal was devoid of merit.
The High Court held no substantial question of law arose and dismissed the Commissioner's appeal without disturbing the concurrent findings of fact.
What the record says
“levied customs duty to the tune of Rs.13,50,87,258/- vide Order dated 08.10.2021.”
Commissioner of Customs (Preventive) vs [name withheld], OTAPL No.50 of 2025, Orissa High Court order dated 15.01.2026 — read the full text
A peaceful economic act
Exporting ordinary bulk cargo harmed no one; the dispute was only about Fe-content measurement and duty rate on dry versus wet weight.
What we could not confirm
Port of export not confirmed in excerpt; Odisha nexus is via the deciding court at Cuttack and Commissioner of Customs (Preventive) Bhubaneswar jurisdiction.