TaxTMI 
TaxTMI 
1990 (11) TMI 157
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....red by sub-section (1) of Section 25 of the Customs Act, 1962, has issued a notification, whereby for "raw wool", 25% ad valorem export duty was fixed. It is the case of the petitioners in these petitions that shipping bills were presented before the proper officer on 26th June, 1973 and as no export duty was payable on the export of goods covered by the shipping bills, the concerned Officer accep....
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.... bill of export in respect of such goods is presented under that section; (b) in the case of any other goods, on the date of payment of duty: Provided that if the shipping bill has been presented before the date of entry outwards of the vessel, by which the goods are to be exported, the shipping bill shall he deemed to have been presented on the date of such entry outwards. (2) The provisions o....
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....ld be required to pay export duty. In view of the aforesaid Section 16(1) of the Customs Act, the relevant date for fixing the rate of duty in tariff valuation is the date of either the date on which a shipping bill or bill of export is presented or the date of entry outwards of the vessel by which the goods are exported. The petitioners were required to pay the export duty as it is an admitted fa....
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....he date of entry outwards of the vessel. The date of entry outwards of the vessel is the order made under Section 39 of the Act, by which the proper Officer grants permission for entry outwards to such vessel. 4. In these petitions, a contention has been raised that the order of recovery is violative of the Constitutional provisions contained in Articles 19(l)(f) and (g), 31 and 265. In our view,....