1989 (8) TMI 379

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted 5,000 tonnes of tapioca chips after getting customs clearance on 2.2.1978. The goods were not assessed to any duty. Since the buyer required supply of another 250 tonnes of tapioca chips, that consignment was exported on 13.2.1978. The Customs authorities demanded export duty at Rs. 125/- per tonne, and the petitioner paid the same without prejudice to its right to claim refund. Thereafter, for the export made on 2.2.1978, it was called upon to pay export duty of Rs. 6,25,000/- treating it as, "animal feed" liable to export duty under item No. 21 of the Second Schedule to the Customs Tariff Act, 1975. By notification No. 107 dated 16.5.1978 issued under Section 25(1) of the Customs Act, 1962, the Central Government included "tapioca chi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....were not animal feed, and that it comes within the scope of item No. 21 of Second Schedule to Customs Tariff Act, 1975, and the plea of promissory estoppel has no relevance, and the Notification No. 411 of 1976 relied upon had been rescinded by Notification No. 16 of 1977, and it has no application to the facts and circumstances of this case. 4. The learned judge after referring to various notifications issued from time to time, and on pointing out that notification No. 16 of 1977 does not specifically mention "tapioca chips", and that it cannot be always treated as animal feed, remitted the matter for fresh consideration. 5. Mr. P. Narasimhan, learned Counsel for the appellants, submits that this matter does not merit any remittal, b....