2018 (2) TMI 246

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....08 and 26.5.2008. The said 10% rate of duty was become NIL vide Notification No. 77/2008-Cus dated 13.6.2008. The appellant challenged the assessment of export and filed appeal before the Commissioner (Appeals) and also for refund of the duty paid by them. The Commissioner (Appeals) dismissed all the four appeals on the ground that at the time of export, the rate of duty was 10% prevailing. The Notification No. 77/2008-Cus dated 13.6.2008 came into force only w.e.f. 13.6.2008. Being aggrieved by the said orders, appellant filed the present appeals. 2. Ms. Manasi Patil, learned Counsel appearing on behalf of the appellant submits that there was no export duty prior to 10.5.2008 and thereafter rate of duty of 10% was become NIL in terms of....

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....tention of the Govt. not to levy duty during the said intervening period, right course of action is that the Govt. should have issued the retrospective amendment Notification by exercising the power vested under Section 28A of the Customs Act, 1962, which reads as under: - SECTION 28A. Power not to recover duties not levied or short-levied as a result of general practice. Notwithstanding anything contained in this? [(1)] Act, if the Central Government is satisfied - (a) that a practice was, or is, generally prevalent regarding levy of duty (including non-levy thereof) on any goods imported into, or exported from, India; and (b) that such goods were, or are, liable (i) to duty, in cases where acco....