1990 (11) TMI 167

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....question which requires determination is whether export duty leviable under the Notification issued on 26th June, 1973 and published in Extraordinary Gazette dated 26th June, 1973 could be levied on goods in respect of which shipping bills had been submitted on the same day, i.e. 26th June, 1973, which were verified by the Customs Authorities and were cleared for transport on that day. 2. It is....

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....ills were presented on 26th June, 1973, no export duty was required to be paid by the petitioners. 3. In our view, the submission is without any substance in view of Section 16 of the Customs Act, which, at the relevant time, was as under : "16. (1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force, - (a) in the case of....

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....0 of the Customs Act, or (2) as per proviso if the shipping bill has been presented before the entry outwards of the vessel by which goods are to be exported on the date of such entry outwards. In the present case, it is the case of the petitioners that the shipping bills were presented on 26th June, 1973 and from 26th June, 1973, export duty at the rate of 25% ad valorem was required to be paid. ....

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....s of Sections 16, 39, 50 and 51 of the Customs Act and held that under Section 16 of the Act, the date of presentation of a shipping bill is the relevant date for determination of rate of duty and tariff valuation applicable to export goods. Under the proviso to Section 16 of the Act, however, there is a fictional date for determination of such duty. The fiction is introduced by providing for the ....