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2018 (7) TMI 36 - HC - CustomsRe-export of sugar imported against advance authorization - Collection of export duty on the petitioners’ re-export of such imported raw sugar during the period between 16-6-2016 and 5-7-2016 - benefit of notification dated 1-3-2011 - Held that:- The export duty was introduced on export of sugar raw, white or refined with effect from 1-3-2011. Some two years later with effect from 1-3-2013 by virtue of amendment in the exemption notification dated 1-3-2011, export of sugar was exempt from payment of duty. This exemption notification made no distinction between export of sugar from local market or re-export of sugar imported against advance authorization. The Government of India withdrew the exemption from payment of duty on export of sugar with the objective of controlling the domestic sugar prices - Held that:- This had nothing to do with the exporters such as the petitioners. Raw sugar imported against advance authorization on the condition of re-export had no impact on domestic sugar price. Impounding export duty on such exports would not serve the purpose of controlling local sugar prices. Apparently since inadvertently the withdrawal of exemption also hit the exports of sugar against advance authorization, the Government of India on the representations made by the trade, quickly reintroduced the exemption limited to such class - the Government of India was correcting an inadvertent error or an unintentional withdrawal of the exemption. If that be so, the exemption notification dated 6-7-2016 must be viewed as clarificatory or curative in nature. Petition allowed in part.
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