2011 (8) TMI 1066 - AT - Customs

Summary

Issues:
1. Date for determination of rate of duty and tariff value of export goods.
2. Applicability of Notification No. 55 (RE-2008) dated 5-11-2008.
3. Proper officer's role in passing the 'let export order.'

Analysis:

Issue 1: The judgment revolves around determining the date for the rate of duty and tariff value of export goods. The Customs Act, 1962, specifically Section 16, mandates that the rate of duty applicable to export goods is the one on the date when the proper officer passes the 'let export order' under Section 51 of the Act. This order is granted after ensuring no prohibition on goods, payment of assessed duty, and other charges. The date of the 'let export order' is crucial for determining the applicable duty rate.

Issue 2: The case involves the applicability of Notification No. 55 (RE-2008) dated 5-11-2008, which classified 'Pusa-Rice 1121' as basmati rice attracting an export duty of &8377; 8,000/- per tonne. Despite the appellant presenting shipping bills on 3-11-2008 when the rice was considered non-basmati, the subsequent notification altered the duty liability. The Tribunal upheld that the duty rate applicable is the one in force on the date of the 'let export order,' which was 5-11-2008 in this case.

Issue 3: The proper officer's role in passing the 'let export order' is pivotal in determining the applicable duty rate. In this case, the Assistant Commissioner examined the goods on 5-11-2008 and issued the 'let export order' on the same day after confirming the rice quality as basmati. The Tribunal emphasized that the duty rate applicable is as per the status of goods on the date of the 'let export order,' thereby dismissing the appellant's argument based on the date of presenting shipping bills.

In conclusion, the Tribunal dismissed the appeal, emphasizing that the duty rate for export goods is determined as per the date of the 'let export order' when the proper officer confirms the goods' details and duty payment. The judgment clarifies the significance of the 'let export order' date in fixing the duty rate, overriding the date of presenting shipping bills.