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2018 (10) TMI 1570 - AT - CustomsExport of cold rolled galvanized non alloy corrugated steel sheets of zink coating and flat rolled products of iron or non-alloy steel, cold rolled, not clad, plated or coated products - non-payment of export duty at the time of export - relevant date of export - whether date of export is the date of let export order or not? - case of appellant is only that since shipping bill was filed on earlier date but it is due to the delay by the Customs, the export has taken place on 10.05.2008 and therefore the appellant is not responsible. Held that:- This plea of the appellant will be of no help as there is no relaxation provided in the law for delay in export as regard levy of export duty - As per the Notification No. 66/2008-Cus dated 10.05.2008, the export duty was levied with effect from 10.05.2008 and the export has also taken place on 10.05.2008, as per the let export order. Therefore, the export duty is very much payable on the said export. This issue has been decided by this Tribunal in the case of CCE, Goa vs. Fomento Resources Pvt. Limited [2016 (11) TMI 226 - CESTAT MUMBAI], where it is made clear that the date of export should be the date of let export order. Appeal dismissed - decided against appellant.
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