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TMI Blog1972 (3) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... nged the levy of export duty of Rs. 98044 on 9804-40 metric tonnes of iron ore shipped on S.S. 'Ardenode' on 3 August, 1966 at the rate of Rs. 10 per metric tonne. 3. The appellant on 26 July, 1966 filed shipping bill in triplicate before the Joint Chief Controller of Imports and Exports Panaji, Goa for the purpose of obtaining export licence in respect of 10,160 metric tonnes of iron ore. On 28 July, 1966 export licence was granted to the appellant. On 30 July, 1966 M/s. Hiralal and Co. agents of the vessel S.S. 'Ardenode' made an application to the Assistant Collector of Customs, Marmagoa for the grant of entry outwards to the said vessel to load iron ore. On 30 July, 1966 the Assistant Collector of Customs, Marmagoa made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agoa Inner Harbour on 3 August, 1966 at 07.50 hours. The vessel commenced loading the cargo on 3 August, 1966. 7. The Customs authorities on 28 January 1967 issued a notice to the appellant notifying that the goods actually shipped by the appellant were subject to export duty at the rate of Rs. 10 per metric tonne and the custom duty amounting to Rs. 98044 which was not levied in respect of the consignment was due from the appellant and the appellant was called upon in accordance with Section 28 of the Act as to why the amount should not be recovered from the appellant. 8. The appellant contended before the Customs authorities that the shipping bill was presented to the Customs authorities and the entry outwards to the ship S.S. Ardenode ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oading of export goods on vessel and clearance of goods for exportation. 13. Section 16 is as follows: 16(1). The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force (a) in the case of goods entered for export under Section 50, on the date on which a shipping bill or a bill of export in respect of such goods is presented under that section; (b) in the case of any other goods, on the date of payment of duty; Provided that if the shipping bill has been presented before the date of entry outwards of the vessel by which the goods are to be exported, the shipping bill shall be deemed to have been presented on the date of such entry outwards. (2) The provisions of this sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same day. These endorsements permitted export after examination, if necessary. The further endorsements on the shipping bill on 2 August, 1966 indicated that the shipment was inspected, checked and payment in full was made. 16. Section 51 of the Act is as follows: 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 of goods for exportation. In the present case, the Customs authorities made endorsement on the shipping bill on 1 August, 1966 permitting export after examination, if necessary. The shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 16 of the Act the date of presentation of a shipping bill is the relevant date for determination of rate of duty and tariff valuation applicable to export goods. Under the proviso to Section 16 of the Act however there is a fictional date for determination of such duty. The fiction is introduced by providing for the date of entry outwards of the vessel to be relevant date in case where the shipping bill has been presented before the date of entry outwards, of the vessel. The date of entry outwards of the vessel is the order made under Section 39 of the Act. 19. Section 38 of the Sea Customs Act. 1878 was the counter-part of Section 16 of the Customs Act, 1962. Section 61 of the Sea Customs Act, 1878 was the counter-part of Section 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms authorities in the impugned order acted without jurisdiction in imposing duty on the export by holding that the date of entry outwards of the vessel was the date "when the vessel arrived". 20. For the foregoing reasons the appellant is entitled to an order cancelling the notice dated 28 January, 1967 by which the Customs authorities demanded duty from the appellant. The order of the Judicial Commissioner is set aside. There will be a writ setting aside the notice dated 28 January, 1967 and an order for bearing the respondents from taking any steps or proceedings pursuant to the notice dated 28 January, 1967. There will also be an order quashing the order of the Assistant Collector of Customs dated 19 April, 1967 which gave effect to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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