" (1) Appeal No. C/31165/2016, C/30008/2017, C/31181 & 31182/2016 CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 31165 of 2016 (Arising out of Order-in-Appeal No. VIZ-CUSTM-000-APP-023-16-17 dated 28.06.2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam) M/s Atha Mines Pvt Ltd., .. APPELLANT AMPL Cleantech Pvt Ltd., Avani Signature, 6th Floor, 91A/1, Park Street, Kolkata, West Bengal – 700 016. VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam– CUS 4th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035. WITH Customs Appeal No. 30008 of 2017 (Arising out of Order-in-Appeal No. VIZ-CUSTM-000-APP-022-16-17 dated 28.06.2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam) M/s Khatau Narbheram & Co., .. APPELLANT PO – Barbil, Opp: Cinema Hall, Dist. Keonjhar, Orissa – 758 035. VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam– CUS 4th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035. WITH Customs Appeal No. 31181 of 2016 (Arising out of Order-in-Appeal No. VIZ-CUSTM-000-APP-065-16-17 dated 19.09.2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam) M/s Essel Mining & Industries Ltd., .. APPELLANT Industry House, 18th Floor, 10, Camac Street, Kolkata, West Bengal – 700 017. VERSUS (2) Appeal No. C/31165/2016, C/30008/2017, C/31181 & 31182/2016 Commissioner of Customs .. RESPONDENT Visakhapatnam– CUS 4th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035. AND Customs Appeal No. 31182 of 2016 (Arising out of Order-in-Appeal No. VIZ-CUSTM-000-APP-073-16-17 dated 05.10.2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam) M/s Essel Mining & Industries Ltd., .. APPELLANT Industry House, 18th Floor, 10, Camac Street, Kolkata, West Bengal – 700 017. VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam– CUS 4th Floor, Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035. APPEARANCE: Shri Akhilesh Kangsia, Advocates for the Appellants. Shri M Anukathir Surya & Shri B. Subhas Chandra Bose, Authorised Representatives for the Respondent. CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL) HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL) FINAL ORDER No. A/30355-30358/2025 Date of Hearing:09.09.2025 Date of Decision:09.09.2025 [ORDER PER: A.K. JYOTISHI] Learned Advocate appearing for the appellants in these appeals submits that the issue whether the FOB value declared by them in the shipping bill is a CUM duty price and that needs to be accepted and allowed while calculating the duty liability or otherwise has been decided by this Bench in various cases including Mahalakshmi and Company Vs Commissioner of Customs vide Final Order No. A/30318/2025 dated (3) Appeal No. C/31165/2016, C/30008/2017, C/31181 & 31182/2016 21.08.2025. Therefore, he is only reiterating the submissions as made earlier in the appeal paper book. 2. On the other hand, Learned AR informs that the issue is no longer res- integra and this Bench has taken the view that no deduction of duty can be allowed for computing FOB value. This Bench has recently in the case of MahalaKshmi and Company, supra, has dismissed the appeal filed by the appellant relying on various judgments in this regard. 3. We find that the issue covered in these appeals is covered in the order dated 21.08.2025 and therefore the matter is no longer res-integra. In view of the same, there is no ground in allowing the appeal and therefore the appeals are dismissed. 4. All the above appeals are dismissed. (Dictated and Pronounced in open court) (A.K. JYOTISHI) MEMBER (TECHNICAL) (ANGAD PRASAD) MEMBER (JUDICIAL) Jaya "