TMI Blog2023 (10) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents to allow export of Non-basmati rice under Shipping Bill Nos. 2465780 dated 14.07.2023 and 2486893 dated 15.07.2023, in view of condition no. (i) and (ii) of the Notification No. 29/2023 dated 29.08.2023 read with Notification No.20/2023 dated 20.07.2023 and Trade Notice No. 23/2023 dated 18.08.2023 being satisfied in the case of the petitioner. 2. Brief facts relevant for the present petition are as under :- (i) On 14th and 15th July 2023, the petitioner filed Shipping Bill Nos. 2465780 and 2486893 respectively for export of non-basmati rice. (ii) On 19th July 2023, the petitioner paid export duty in respect of the above referred two shipping bills. (iii) On 20th and 21st July 2023, containers under the above re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f export shall be upto 30.10.2023. ii. Export duty is paid before 21:57:01 hours on 20.07.2023. (emphasis supplied) (vii) In view of the above amendment, the petitioner on 30th August 2023 withdrew request for refund of export duty paid in respect of the above referred two shipping bills and on 1st September 2023, the petitioner requested that in the light of the amended notification, the petitioner be allowed to export consignment under Shipping Bill Nos. 2465780 and 2486893. (viii) On 14th September 2023, the respondents allowed export of another consignment of the petitioners under Shipping Bill No. 3935254 which was initially under Shipping Bill No. 2487326 dated 15th July 2023 on payment of export duty on 17th July 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y was paid even though the consignment was not handed over to the Customs before the notified date. The said affidavit clarified that since the shipping bills are purged after 30 days, exporter was allowed to file fresh shipping bills and, therefore, the goods were cleared for export. 4. Heard learned counsel for the petitioner and learned counsel for the respondents and with their assistance, we have perused the documents and reply affidavits filed by the respondents. 5. The petitioner has contended that the condition specified in Notification No. 20/2023 dated 20th July 2023 as amended by Notification No. 29/2023 dated 29th August 2023 are independent of each other and not cumulative. The petitioner submitted that as per amended not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2023 since on the earlier occasion vide letter dated 22nd July 2023, the petitioner requested for offloading the consignments under the said two shipping bills and the said request was accepted by the respondents. According to the respondents, since the consignments were taken back, it cannot be said that as per the amended notification, the consignment has been handed over to the Customs before 21:57:01 on 20th July 2023 and, therefore, the petitioner is not entitled to export the consignment. In our view, the condition imposed in Notification No. 20/2023 as amended by Notification No. 29/2023 and clarified by Trade Notice No. 23/2023 puts to rest that the conditions specified in the notification are not cumulative but are independent of e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the conditions of Para- 2 of Notification dated 20.07.2023, by the exporter. 9. Post the said clarification, an amended Notification No. 29/2023 dated 29th August 2023 was issued by amending the original Notification No. 20/2023 and the said amended notification is reproduced above. The effect of amended notification read with the earlier notification is that the period of export has now been extended upto 30th October 2023 and new condition is added to be satisfied for being eligible of export is that export duty is paid before 21:57:01 hours on 20th July 2023. Therefore, as of today, there are four conditions and if any one of them is satisfied, the exporter would be eligible to export. 10. In the instant case, there is no disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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