2023 (11) TMI 970

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....eas buyer M/s S.K.Resources Ltd. for sale of 63,200 MT of Iron Ore Fines. They filed Shipping Bill No.00587/IOF/2007-08 dated 06.12.2008 for Customs clearance of export goods. The Shipping Bill was assessed provisionally on 06.12.2008. On 07.12.2008, Notification No.129/2008-Cus dated 07.12.2007 came into force which exempted Iron Ore Fines from export duty. The shipment of cargo was made on 18.12.2008. Since the shipment was done after 07.12.2008, the appellant presuming that no duty is payable on export of Iron Ore filed the refund claim on 30.12.2008 for an amount of Rs.97,15,062/-. The said amount was paid by the appellant during filing of the Shipping Bill. The said refund claim was returned back to the appellant on the ground that the....

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....udication order. 5. Heard the parties, considered the submissions. 6. For better appreciation of the facts of the case to decide the issue whether export took place on 06.12.2008 or 08.12.2008, the Shipping Bill is extracted below:- 7. On going through the Shipping Bill, we find that it is clearly mentioned that differential cess of Rs.29,499/- was debited from the PLA vide Entry Sl.No.13 dated 08.12.2008, the said fact has been verified by the Inspector putting his initial dated 08.12.2008. Further, we have gone through the order of let export order, which is having some fabrication on face of it where some cutting is there thereafter signature was put and date of 06/12 was mentioned. It is undisputed fact that let export order ca....

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....rs SELF Pre-Carriage by RAIL VesselFlight No. M.V.RENVAL Port of Discharge Place of Receipt by Pre- Carrier PARADIP PORT PLOT Rolation No. Ex-525/2008Dt,3.12.2008 Port of Loading Type of shipment Outright Sale ( Consignment Export [ sale contract Other (Specify) Nature of Contract: CIF [ ! /CRFI ] JFOB [ [ 1 Exchange Rate U/S 14 of CA PARADIP PORT THE Others (Specify) Country of Destination JINGTANG PORT OR CADFEIDIAN FORT CUT US $1--49-40 No & Kind of Pkgs. Container Hos. S. Marks & Nos. No NIL IN BULK Net Weight 58207 20 Gross Weight 63200 17 Statiscal Code & Description of cons IRON ORE FINES HS NO. 26011140 MATER....

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....or शुल्क 2% Ed.Ce 1% HE.C Total 12647 S F632M PLA Rs.9790158/73 of Your Prouty/Cos: Amount in words: Rupees hetyseven lakh eighty thousand Declaration: -Sufranked fiftyeight only Destomis parades We declare at a particulare given herein are true and corri We also attach the declaration(s) under clause No.(s; Public Notice o OMOVIE.81. No. \\ Oth ób.17.. Guperintendenc CORPORAT ORISSA PARADIP dated. naume & Date Authorised Systery Document 2 "LET EXPORT 4 SHIPPING BILL FOR EXPORT OF DUTIABLE GOODS Documents Submitted Let export givende 63200:71. T. Signatu Vossers name may be atten. sher check with original perindea Entry ....