TMI Blog1989 (7) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... ition, namely, the export by the National Agricultural Co-operative Marketing Federation of India Ltd. (NAFED) to VIO Export Khleb, an organisation of the U.S.S.R. Government, of HPS Kernels in bags. Between 1st and 21st March 1980 a part of the consignment was loaded at Bedibunder on the vessel n.v. "ROREIN ROLLAND", 1754 metric tonnes being loaded in to Hatch No. 3. On 22nd March, 1980 the vesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d received from them a letter of subrogation dated 23rd May 1980. On 9th May, 1980 an agreement was arrived at between the petitioners and the 4th respondents whereby, with permission, the 4th respondents agreed to purchase the damaged consignment for the sum of Rs. 44,50,000/-. There was also a further agreement between the petitioners and the 4th respondents whereby it was agreed that the export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund was barred by the provisions of Section 27 of the Customs since it was received after 6 months from the date of the payment of Customs duty. 3. This petition seeks the quashing of the appellate order and the refund of the sum of Rs. 26,62,187.50 Ps. 4. The first question is : when does an export take place, and it is settled by the judgment of a Division Bench of this cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 (S.C.) = A.I.R. 1984 S.C. 971;Atul Products Ltd. v. Union of India, 1985 (22) E.L.T. 714 and International Electronics Mfg. Co. v. Union of India, 1986 (25) E.L.T. 631]. 6. Now, Customs duty upon the export of goods is leviable when the goods are exported, that is to say, when they leave Indian territorial waters. The machinery of the statute requires that it be collected before this po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. The best answer to that is, I think, that Section 27 applies only where Customs duty has been collected and held with the authority of law, i.e. the Customs Act. Where as here, it is not, the provisions of Section 27 do not apply and the court may strike down the appellate order. 8. Accordingly, the petition is made absolute in terms of prayer (b), with these modifications : that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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