Export duty under the Customs Act depends on shipping bill date and entry outwards, not vessel arrival.

Section 16 of the Customs Act, 1962 fixes the export duty rate by reference to the date the shipping bill is presented under Section 50, and the limited deeming fiction for an earlier presentation applies only where the shipping bill is filed before entry outwards is granted under Section 39. The material date for that fiction is the grant of entry outwards, not the vessel's arrival or commencement of loading. On the record, the shipping bill and entry outwards preceded the 2 August 1966 notification, so the later-imposed export duty did not apply and the demand was without jurisdiction.

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Issues: Whether export duty became payable on the appellant's goods by reason of the notification issued on 2 August 1966, and whether the shipping bill had to be treated as presented on the date of the vessel's arrival rather than on the date it was actually presented.

Analysis: Section 16 of the Customs Act, 1962 fixes the rate of duty for export goods with reference to the date on which the shipping bill is presented under Section 50, but the proviso creates a limited deeming fiction where the shipping bill is presented before the date of entry outwards of the vessel. The date material for that fiction is the date on which entry outwards is granted under Section 39, not the date on which the vessel later arrives or commences loading. The record showed that the shipping bill was presented and entry outwards was granted before 2 August 1966, while the notification introducing the duty came into force on that later date. The earlier Sea Customs Act regime could not be imported to enlarge the fiction under the 1962 Act.

Conclusion: The export was not liable to the duty introduced on 2 August 1966, and the demand was without jurisdiction.

Final Conclusion: The appellant succeeded in having the duty demand and consequential orders quashed, and no export duty was recoverable on the consignment.

Ratio Decidendi: For export goods, the applicable rate of duty is determined by the date of presentation of the shipping bill, and where the shipping bill is presented before entry outwards, it can be deemed presented only on the date entry outwards is granted, not on the vessel's arrival.

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