2010 (7) TMI 186

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....by consent. 2. According to the petitioner, a shipping bill dated 18th December, 2009 was presented for export of 54600 tonnes of lumpy iron ore as provided under Section 50 of the Customs Act, 1962 (hereinafter referred to as "the said Act"). The case of the petitioner is that the goods were assessed provisionally under Section 18 of the said Act and accordingly, a bond has been furnished by the petitioner. The case of the petitioner is that the goods were presented for examination in three lots between 19th December, 2009 to 22nd December, 2009 and that the same were passed for shipment. Accordingly, an endorsement on the shipping bill, "let export order" was made on 22nd December, 2009. As per notification dated 7th December, 2008, du....

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.... on the export goods is at the rate in force on the date on which permission for loading and clearance or "let export order" is given. He submitted that in the present case let export order was issued on 22nd December, 2009 and on that date, the rate of duty was 5% which was increased to 10% from 24th December, 2009. The learned Counsel for the petitioner, therefore, submitted that the act of withholding the documents is illegal. The learned Asst. Solicitor General pointed out that the interpretation of Section 16 of the said Act is different. He submitted that Section 39 of the said Act will have to be read along with Section 51 of the said Act. He submitted that the relevant date is the date on which the order is made for loading of the g....

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....sed 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." 7. As per paragraph 40 of the CBEC's Customs Manual of Instructions, on passing of a shipping bill by the Export Department, the exporter has to pre sent the goods to the shed appraiser (export) in docks for examination. The shed appraiser may mark the document to a Custom Officer for examining the goods. If the description and other particulars of the goods are found to be as declared, the shed appraiser gives a "let export order" after which the exporter may con tact the preventive superintendent for supervising the loading of the goods on the vessel. The order p....