2018 (11) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....etting aside the order-in-original that rejected the refund claim filed by the respondent herein or otherwise. 4. The relevant facts of the case, after filtering out unnecessary details are respondent exported iron ores under shipping bill dated 03.12.2018; they paid the customs duty on the goods which were intended to be exported as per the assessment. The said goods were finally exported out of India on 08.12.2008. During the interregnum, the Govt of India issued a Notification No 29/2008-Cus dated 07.12.2008 exempting iron ore fines from payment of customs duty leviable thereon. It was the claim of the appellant before the lower authorities that the said iron ores though assessed for duty on 03.12.2008 were actually exported on 08.12.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tt Collector of Customs Vs V.M. Salgaocar & Bros Pvt Ltd [1999 (108) ELT 15 (SC)] 2) Principal Appraiser (Exports) Vs Esajee Tayabally Kapasi [1995(80) ELT 3 (S.C.)] 3) UOI Vs Asian Food Industries [2006(204) ELT 8(S.C.)] for the proposition that the rate in force on the date of entry outwards needs to be applied for collection of export duty and in the case in hand iron ores were chargeable to export duty on the date the shipping bill was assessed. 6. Learned counsel submits that adjudicating authority was in error in not reassessing the shipping bill dated 3.12.2008. It is his submission that the proper officer assessed the said shipping bill subject to differential duty being payable based on price adjustments and outcome of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....gible for benefit of Notification No. 129/2008 while the 1^st Appellate Authority has held that shipping bills was endorsed by the proper officer as the date of shipment is 08.12.2008, hence, appellant is eligible for the refund. It is undisputed that the appellant herein is eligible for the benefit of Notification No. 129/2008-Cus dated 07.12.2008. He had discharged the export duty as assessed on the shipping bill on 03.12.2008 and that the goods sailed out of India on 08.12.2008. 10. On perusal of the shipping bill annexed to the appeal memoranda, we notice that the proper officer i.e. the Superintendent, Customs and Central Excise Krishnapatnam port Nellore Division has accepted the assessable value as declared by recording on the fac....