9911796707
TMI Blog2024 (12) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... , appellant had exported 20,000 Metric Tonnes of Iron Ore Fines on payment of duty amounting to Rs. 72,32,383/-. The shipping bill was filed on 05.12.2008, the duty was paid on 05.12.2008 and Let Export Order (LEO) was also given on 05.12.2008. The exemption Notification No. 129/2008-Cus exempting the export duty on 'Iron Ore Fines' was issued on 07.12.2008. Subsequently, appellant filed refund claim for the duty paid on the ground that the Loading of export goods on board of vessel was done on 07.12.2008 and since the Notification was issued with immediate effect from 07.12.2008, they are eligible for the refund of duty paid by them. The Adjudication Authority held that there is no distinction between the 'export goods and the goods 'expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 of the goods for exportation. 4. The Learned Counsel further submits that; after complying with the requirement of Section 50 of the Act, appellant had filed an application dated 04.12.2008 at Customs House, Parambur, Mangalore; the proper officer has passed an order on 07.12.2008 granting permission to the vessel in question to enter inward and unload cargo under section 31 of Customs Act, 1962 and drew our attention to the seal of the Customs House, Mangalore, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of duty or valuation of goods will have to be determined with reference to Section 16, Section 50 and Section 51 only. Section 39 has no relevance of such date for determination of rate of duty or valuation of export goods. The Learned AR further submits that clause (a) of sub section (1) of Section 16 of the said Act provides that the rate of duty and tariff valuation applicable or the proper officer makes an order permitting clearance and loading of the goods for exportation under Section 51 of the Customs Act, 1962. 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 501 of the said Act. Since in the present case the shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling with a situation, which was entirely different from the present case before this Hon'ble Tribunal. Thus, the ratio of the above decisions is not applicable to the appellant's case. 8. Heard both sides and perused the records. As per the decisions relied by Learned Authorised Representative, including the judgement of the Hon'ble High Court of Bombay in the matter of Narayan Bandekar & Sons Pvt. Ltd. Vs. Commr. of. Cus & C.Ex., Goa(supra), is held that on a plain reading of Section 51 read with clause (a) of sub section (1) of Section 16 of the Customs Act, 1962, the date for determination of duty is the date on which an order was passed under Section 51 by the proper officer and date on which the actual loading of Iron Ore was started ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and appeal is devoid of merits. " 10. We find that even if the date of Notification and the date on which actual loading of 'Iron Ore Fines' was carried out are on 07.12.2008, or date of Notification was prior to 10.12.2008, the date on which vessel left territorial water of India, the benefit of Notification cannot be extended to the appellant, since the shipping bill was filed on 05.12.2008, it was assessed on the same day and the appellant paid export duty amounting to Rs. 73,32,383/- on the very same day. Following the ratio of the judgment in Narayan Bandekar & Sons Pvt. Ltd (Supra), relevant date for considering the rate of duty in the present case is 05.12.2008 and appellant is not eligible for the benefit of Notification no 129/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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