9911796707
TMI Blog2010 (8) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel appearing for the parties, it will be necessary to briefly refer to the facts of the case. On 28th February, 2007, a vessel "M.V. Iran Ashrafi" was due to arrive at Panaji port. It is stated that the said port does not have an area for stacking iron ore to be exported and, therefore, the ore has to be loaded by using barges. The appellant presented two shipping bills to the proper officer on 28th February, 2007. On the same day, the Officer assessed the goods for cess payable at Re. 1/- per kg. and the assessed amount was paid by the appellant on the same day. Thereafter, the Superintendent of Central Excise who had assessed the shipping bills also completed the examination and made a remark "Inspected the lot. Checked the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenged in appeal by the respondent. By the Judgment and Order dated 30th September, 2009, the Customs, Excise & Service Tax Appellate Tribunal (hereinafter, referred to as "the CESTAT") allowed the appeal preferred by the respondent against the order in appeal. Order of remand was passed by the CESTAT, directing the appropriate authority to re-assess the goods under Section 17 of the said Act by treating the relevant date for determination of export duty as 1st March, 2007. The CESTAT directed that the refund application shall be decided thereafter. 3. The learned Counsel appearing for the appellant submitted that the relevant date for determination of the duty payable on the export goods is the date on which the permission for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te on which the proper officer makes an order permitting clearance and loading of the goods for exportation under section 51. (b) in the case of any other goods, on the date of payment of duty. (2)The provisions of this section shall not apply to baggage and goods exported by post." 6. We are concerned with clause (a) of sub-section (1) of Section 16 which provides that in case of goods entered for export under Section 50, the date of determination of rate of duty and tariff valuation of export goods will be the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under Section 51 of the said Act. Sections 50 and 51 of the said Act read thus : "50.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nual of Instructions, on passing of a shipping bill by the Export Department, the exporter has to present the goods to the shed appraiser (export) in docks for examination. The shed appraiser may mark the document to a Custom Officer for examining the goods. If the description and other particulars of the goods are found to be as declared, the shed appraiser gives a "let export order" after which the exporter may contact the preventive superintendent for supervising the loading of the goods on the vessel. The order passed in the nature of "let export order" is an order permitting the clearance and loading of the goods for exportation in accordance with Section 51 of the said Act. 8. Coming back to the facts of the case, on the shipp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued on 28th February, 2007 and, therefore, both the requirements of filing of the shipping bill and issue of the Let Export Order were completed on 28th February, 2007 and, therefore, the relevant date under Section 16(1)(a) is 28th February, 2007. This aspect has been completely overlooked by the CESTAT. The CESTAT committed an error by holding that the relevant date as per Section 16(1)(a) of the said Act will have to be treated as 1st March, 2007 when loading was actually started. On a plain reading of Section 51 read with clause (a) of sub-section (1) of Section 16 of the said Act, the date of determination of the duty is the date on which an order was passed under Section 51 by the proper officer which in this case is 28th February, 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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