2024 (12) TMI 1469

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....lant. 2. The brief facts of the case are, appellant had exported 20,000 Metric Tonnes of Iron Ore Fines on payment of duty amounting to Rs. 72,32,383/-. The shipping bill was filed on 05.12.2008, the duty was paid on 05.12.2008 and Let Export Order (LEO) was also given on 05.12.2008. The exemption Notification No. 129/2008-Cus exempting the export duty on 'Iron Ore Fines' was issued on 07.12.2008. Subsequently, appellant filed refund claim for the duty paid on the ground that the Loading of export goods on board of vessel was done on 07.12.2008 and since the Notification was issued with immediate effect from 07.12.2008, they are eligible for the refund of duty paid by them. The Adjudication Authority held that there is no distinction bet....

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....d) Section 51: Clearence of goods for exportation (1) where the proper officer is satisfied that any goods entered for export are not prohibited 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. 4. The Learned Counsel further submits that; after complying with the requirement of Section 50 of the Act, appellant had filed an application dated 04.12.2008 at Customs House, Parambur, Mangalore; the proper officer has passed an order on 07.12.2008 granting permission to the vessel in question to enter inward and unload cargo under section 31 of Customs Act,....

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....the relevant provisions and submits that relevant date for determination of rate of duty or valuation of goods will have to be determined with reference to Section 16, Section 50 and Section 51 only. Section 39 has no relevance of such date for determination of rate of duty or valuation of export goods. The Learned AR further submits that clause (a) of sub section (1) of Section 16 of the said Act provides that the rate of duty and tariff valuation applicable or the proper officer makes an order permitting clearance and loading of the goods for exportation under Section 51 of the Customs Act, 1962. The order passed in the nature of 'Let Export Order' is an order permitting the clearance and loading of the goods for exportation in accorda....

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....11) TMI 239, Cestat, Mumbai relied by the lower Authority are distinguishable, since the Hon'ble High Court of Bombay was dealing with a situation, which was entirely different from the present case before this Hon'ble Tribunal. Thus, the ratio of the above decisions is not applicable to the appellant's case. 8. Heard both sides and perused the records. As per the decisions relied by Learned Authorised Representative, including the judgement of the Hon'ble High Court of Bombay in the matter of Narayan Bandekar & Sons Pvt. Ltd. Vs. Commr. of. Cus & C.Ex., Goa(supra), is held that on a plain reading of Section 51 read with clause (a) of sub section (1) of Section 16 of the Customs Act, 1962, the date for determination of duty is the date o....