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2023 (10) TMI 1050 - BOMBAY HIGH COURTPermission to export of non-basmati rice - refusal to grant permission to export the consignment on the ground that the petitioner has not handed over the consignments to the customs on or before 20th July 2023 since on the earlier occasion vide letter dated 22nd July 2023, the petitioner requested for offloading the consignments under the shipping bills and the said request was accepted by the respondents. HELD THAT:- In the instant case, there is no dispute that the export duty with respect to shipping bill under consideration has been paid by the petitioner on 19th July 2023 and, therefore, new condition specified in Notification No. 29/2023 is satisfied. This read with Trade Notice No. 23/2023 which clarifies that each of the conditions is an independent and export is allowed in case of satisfaction of any one of the conditions, the petitioner would be entitled to export the goods as per Notification No. 29/2023. Admittedly, the export duty was paid on 19th July 2023 has not been refunded till today. The petitioner became entitled to export the consignment under the clarificatory notification dated 29th August 2023 when it provided for export on payment of export duty on or before 20th July 2023 which undisputedly has been paid by the petitioner. There appears to be no dispute that the petitioner clearly falls in this category which was added by the clarificatory notification dated 29th August 2023. The respondents themselves have allowed the export of other consignment only on the ground of payment of export duty without goods having been handed over to the Customs and that too under clarificatory notification. Therefore, there cannot be different yardstick to be adopted by the respondents with respect to different shipping bills of the very same petitioner. Hence there can be no question of the petitioner being denied the permission to export the consignment under Shipping Bill Nos. 2465780 and 2486893. The respondents are directed to permit the export of non-basmati rice under Shipping Bill Nos. 2465780 dated 14.07.2023 and 2486893 dated 15.07.2023 before 30th October 2023 - Appeal disposed off.
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