1989 (7) TMI 106

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ssel n.v. "ROREIN ROLLAND", 1754 metric tonnes being loaded in to Hatch No. 3. On 22nd March, 1980 the vessel sailed to Porbunder enroute to Odesa-a and the balance of the consignment was loaded there. On the same day a fire broke out in Hatch No. 3 and it was brought under control after some days by the use of carbon dioxide gas and sea water. The part of the consignment that was loaded in Hatch No. 3 was damaged. On 28th March 1980 permission was sought from the Customs authorities to unload the damaged cargo because it was swelling and rotting within the vessel. Permission was granted and 1459 bags out of the consignment were unloaded. Dock labourers at Porbunder having gone on strike, the vessel was taken, with permission to Bedibunder ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s duty. 3. This petition seeks the quashing of the  appellate order and the refund of the sum of Rs. 26,62,187.50 Ps. 4. The first question is : when does an export take  place, and it is settled by the judgment of a Division Bench of this court sitting at Panaji, V.M. Salgaocar and Brothers v. Union of India, 1987 (30) E.L.T. 251. Having considered the provisions of the Customs Act, the Division Bench held that there was a vast difference between the concept of chargeability of Customs duty under Section 12 and that of its assessment or quantification under Section 16. Section 12 was the charging section and thereunder Customs duty on exported goods was leviable only when the export was complete. An export was complete wh....