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2024 (1) TMI 346
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....rder was issued on 28.04.2007. Consequent to this, Notification No.62/2007-Cus. dated 03.05.2007 was issued reducing the rate of duty and on account of this reduction in duty, the respondent filed a refund claim on 4.08.2007 under Section 27 of the Customs Act, 1962. This claim was rejected by the original authority on the ground that as per Section 16(1)(a) of the Customs Act 1962, the rate of duty applicable to any export goods shall be the leading force on the date on which the proper officer makes an order permitting clearance and loading the goods for exportation under Section 51 of the Customs Act, 1962. Since the duty was paid as per the rate prevalent on the date the 'Let export order' was issued, the benefit of reduction in the rat....
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....n 51; (b) in the case of any other goods, on the date of payment of duty.] (2) The provisions of this section shall not apply to baggage and goods exported by post. Clearance of export goods: Section 50: Entry of goods for exportation. - (1) The exporter of any goods shall make entry thereof by presenting 1 [electronically] 2 [on the customs automated system] to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export 3 [in such form and manner as maybe prescribed]: 4 [ Provided that the 5 [Principal Commissioner of Customs or Commissioner of Customs] may, in cases where it is not fe....
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.... date of determination of rate of duty and tariff valuation of export goods will be the date on which the proper officer makes an order permitting clearance and loading of the goods for exportation under Section 51 of the said Act. Sections 50 and 51 of the said Act read thus : "50. Entry of goods for exportation.- (1) The exporter of any goods shall make entry thereof by presenting to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in the prescribed form. (2) The exporter of any goods, while presenting a shipping bill or bill of export, shall at the foot thereof make and subscribe to a declaration as to the t....
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....for supervising the loading of the goods on the vessel. The order passed in the nature of "let export order" is an order permitting the clearance and loading of the goods for exportation in accordance with Section 51 of the said Act. The Shipping Bills show that Let Export Order was signed on 28th February, 2007 by the Superintendent Central Excise and on the same day an order "allowed for shipment in full" was passed by the said officer. Admittedly, as of 28th February, 2007, only cess was payable on export of iron ore. There is no dispute that cess of Rs. 25,000/- and Rs. 17,000/- respectively was paid against the shipping bills on 28th February, 2007. Admittedly, on 28th February, 2007 no export duty was payable and what was pay....
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....ual loading of iron ore was started is totally irrelevant." 3.1 The Tribunal in the case of Commissioner of C. EX., CUS. & S.T., BBSR-I Versus Kashvi Power & Steel (P) Ltd. 2018 (364) E.L.T. 332 (Tri. - Kolkata) dated 11-7-2017 Held that: "5. Regarding the relevant date for applying the rate of export duty, we note that the let export order was duly issued by the competent officer on 25-2-2011. As per records, there is no other let export order issued for this consignment and neither any such order was asserted by the Revenue. In this connection, we refer to the decisions of Hon'ble Bombay High Court in the case of Prime Mineral Exports Pvt. Ltd. v. Union of India reported in [2010 (257) E.L.T. 414 (Bom.)] and in the case of Nar....