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2009 (1) TMI 272 - AT - CustomsDetermination of Rate of export duty – relevant date - At the time of filing of the shipping bills, only Cess was leviable on Export of Iron ore. However on 1-3-2007, an Export duty was imposed and by the time, the entire loading had not been completed. Therefore the Department took the contention that in respect of the goods which have not been loaded so far, as on 1-3-2007, they have to suffer the Export duty at the rate of Rs. 300/MT – held that - The assessment has been done prior to the imposition of Export duty, i.e. on 1-3-2007 arid the duty/cess determined in this case has already been collected prior to 1-3-2007. Nothing can prevent for the export of the consignment and the later changes in the rate of duty would not be relevant. - of the entire quantity covered by the two shipping bills, no export duty would be leviable as the order permitting clearance and loading has been done even prior to 1-3-2007 which is prior to the imposition of Export duty
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