2019 (8) TMI 975

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....ldings was proceeded against for export of 50,000 MTs of 'iron ore' at Panaji, a minor port, without discharging the appropriate duty liability against shipping bill no. 283/06-07 dated 28th February 2007 in which loading commenced on 1st March 2007. The demand for Rs. 1,53,37,200/- arose from the imposition of export duty on 'iron ore' at Rs. 300/MT effective from midnight of 28th February 2007/1st March 2007; till then such exports were subject only to cess of Rs. 1/MT and the new levy came into force while the vessel was yet in port of loading. 2. It is alleged that the appellants connived to ante-date the survey report and other records pertaining to shipment and payment of cess despite non-availability of the vessel till 1st March 2....

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....tative contends that a clear finding have been recorded in the impugned order to conclude that the loading of exports could not have commenced till after imposition of export duty and that the documentation had been tampered with to wrongly claim that the statutory requirement of export had been complied with on 28th February 2007 itself. She also points out that, as established in the impugned order, the proper officer could not have carried out the examination as prescribed under section 51 of Customs Act, 1962, on that date and, hence, in the absence of surveyor or readiness of vessel, the 'let export order' lacked the validity. She places reliance on the decision of the Hon'ble Supreme Court in Commissioner of Customs v. Candid Enterpri....

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....d goods and the exporter has paid the duty, if any, assessed 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. It is not in dispute that the shipping bill was filed on 28th February 2007. The proper officer of customs is required to complete the assessment and examination of the shipping bill and, before grant of 'let export order', ascertain that the duties prescribed by law have been paid. Hence the grant of 'let export order' is statutorily accorded sanctity for determination of duty liability. The goods so assessed are necessarily to be loaded on board; neither the commencement, nor the completion of, loading a....