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Issues involved: Determination of entitlement to claim advantage of partial exemption notification u/s 25 of the Customs Act, 1962 for payment of Customs duty.
Summary: The petitioners imported goods under an import license and cleared them after the expiry of a partial exemption notification. Customs authorities demanded duty at a higher rate, which the petitioners paid and later sought a refund. Their refund application was rejected by the Assistant Collector and the Appellate Collector, stating that duty is to be paid based on the date of clearance, not the date of arrival within the customs barrier. The petitioners challenged these orders through a petition filed under Article 226 of the Constitution of India. A revision application was also filed, which was dismissed by the revisional authority. The petitioners sought to amend their petition to challenge the revisional authority's order to avoid multiple proceedings. However, based on a Division Bench decision, it was concluded that duty is to be paid based on the date of clearance, not the date of arrival within the customs barrier, especially in cases of partial exemption withdrawal upon clearance. Consequently, the petition was dismissed, and no costs were awarded. This judgment clarifies the legal position regarding the determination of customs duty payment concerning partial exemption notifications u/s 25 of the Customs Act, 1962.
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