TMI Blog2019 (8) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... . Duties of customs are levied through notifications which generally come into force on the midnight of the day of imposition. The process of imports and exports is, invariably, attended by a gap between the loading/landing of goods and their exit/clearance and, in the interregnum, new duties and levies could come into force. Likewise, is the scope for enhancement, or reduction, of duties. It is for that very reason that section 15 and section 16 of Customs Act, 1962 have enshrined, in law, that certain actions and events determine the applicability of new, or altered, levies. In the present context, in connection with the goods entered for export against a shipping bill, it is the date of permission granted for loading that is relevant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12, 824 of 2012, 825 of 2012, 826 of 2012, 827 of 2012, 828 of 2012 - A/86411-86416/2019 - Dated:- 20-8-2019 - MR C J MATHEW, MEMBER (TECHNICAL) And MR AJAY SHARMA, MEMBER (JUDICIAL) Shri H K Maingi, Advocate with Shri C S Biradar, Advocate for the appellant Ms P Vinitha Sekhar, Additional Commissioner (AR) for the respondent ORDER PER: C J MATHEW M/s Venture Resort Holdings was proceeded against for export of 50,000 MTs of iron ore at Panaji, a minor port, without discharging the appropriate duty liability against shipping bill no. 283/06-07 dated 28th February 2007 in which loading commenced on 1st March 2007. The demand for ₹ 1,53,37,200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r exportation under section 51 of Customs Act, 1962. According to him, the let export order permitted by the proper officer, viz., Superintendent, Minor Port dated 28th February 2007, should put an end to the controversy. Drawing attention to the decision of the Hon ble Supreme Court in The Principal Appraiser (Exports) v. Esajee Tayabally Kapasi [1995 SCC (6) 536], it is contended that there is no scope for deviation from the provisions of section 16 of Customs Act, 1962. 5. Learned Authorised Representative contends that a clear finding have been recorded in the impugned order to conclude that the loading of exports could not have commenced till after imposition of export duty and that the documentation had been tampere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrined, in law, that certain actions and events determine the applicability of new, or altered, levies. In the present context, in connection with the goods entered for export against a shipping bill, it is the date of permission granted for loading that is relevant and is contingent upon compliance with section 51 of Customs Act, 1962; a perusal of the said provisions would be worthwhile. Section 51 - Clearance of goods for exportation.-Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the exporter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o are separately accounted for. It is normal for the entry outwards to be granted only after space is available for loading export cargo; for bulk carriers, effectively it is given only after the vessel is empty. It is, therefore, a permission that is consequent to the entry inwards . The adjudicating authority has failed to render a finding on the validity of entry inwards in the circumstances supra and we find no record for ascertainment of the date of entry outwards. Even though these would not, in any way, detract from the sanctity of validly granted let export order , the validity itself could be called into question on findings of facts and circumstances. It is also seen that no conclusions have been drawn from the circumstances ..... X X X X Extracts X X X X X X X X Extracts X X X X
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