2018 (3) TMI 875

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....espondent Per: Ramesh Nair The issue involved in thepresent case is that whether the appellant is liable to pay duty on the export made under shipping bill no. 5475349 dated 05.05.2008 as prevailing on the date of export which became nil by Notification no.77/2008-Cus dated 13.6.2008. 2. Ms Manasi Patil, learned Advocate appearing on behalf of the appellant fairly concedes that in identic....

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....hat vide Notification No.66/08-Cus, the rate of duty was 10% and the same become NIL only on 13.6.2008 vide Notification No.77/2008-Cus. Accordingly, during the period when export has taken place, the rate of duty on Iron & Steel pipes/tubes was 10%. Therefore, the 10% duty was correctly chargeable to the export during the relevant period. If any contrary view is interpreted, then the Notification....

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....luding 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 according to the said practice the duty was not, or is not being, levied, or (ii) to a higher amount of duty than what was, or is being, levied, according to the said practice, then, the Central Government may, by....

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....laiming the refund of such duty or, as the case may be, excess duty, makes an application in this behalf to the [Assistant Commissioner of Customs or Deputy Commissioner of Customs], in the form referred to in sub-section (1) of section 27, before the expiry of six months from the date of issue of the said notification]. From the reading of the above Section 28A, it can be seen that the G....