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Issues involved: Export of Rape Seeds Extractions, levy of export duty, exemption notification, refund applications rejection.
Summary: The petitioners sought to export Rape Seeds Extractions but paid export duty under protest before the consignments were actually exported. A notification exempting Rape Seed extract from export duty was issued after the consignments were loaded on the vessel. The question arose whether export duty was payable when the goods were exported after the exemption notification. The Customs Act defines "export" as taking goods beyond India's territorial waters. The relevant date for determining export duty is when the shipping bill is presented. Several judgments support that duty on exported goods is payable only when the export is complete. The Division Bench held that duty on exported goods is payable only when the export is complete. The Full Bench decision upheld this principle. The Court ruled in favor of the petitioners, ordering the refund of the duty paid with interest.
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