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Issues:
1. Determination of export duty for raw wool based on the date of presentation of shipping bills. 2. Interpretation of Section 16 of the Customs Act regarding the relevant date for fixing the rate of duty and tariff valuation. 3. Applicability of Constitutional provisions in the context of export duty levy and exemption. Analysis: 1. The judgment deals with the issue of determining the export duty for raw wool based on the date of presentation of shipping bills. The petitioners argued that as the shipping bills were presented on a specific date, no export duty was required to be paid. However, the court referred to Section 16 of the Customs Act, which specifies that the rate of duty applicable to export goods is determined based on the date of presentation of the shipping bill or the date of payment of duty. In this case, the petitioners were required to pay the export duty as the relevant date for fixing the rate of duty was the date of presentation of the shipping bills, which coincided with the date the export duty notification was issued. 2. The interpretation of Section 16 of the Customs Act was crucial in this judgment. The court emphasized that the relevant date for determining the rate of duty and tariff valuation for export goods is either the date of presentation of the shipping bill or the date of entry outwards of the vessel by which the goods are exported. The court also highlighted the proviso under Section 16, which deems the shipping bill to be presented on the date of entry outwards of the vessel if presented before that date. This interpretation was supported by a previous judgment that clarified the significance of the date of presentation of the shipping bill in determining export duty. 3. The judgment also addressed the contention raised regarding the constitutionality of the export duty levy and exemption under the Customs Act. The petitioners argued that the order of recovery violated certain Constitutional provisions. However, the court held that the levy of export duty and the grant of exemption under the Customs Act did not contravene the specified Constitutional provisions. It was also noted that the publication of the notification regarding export duty in advance was not a requirement. Therefore, the court dismissed the petitions, ruling that there was no substance in the arguments raised and ordered the discharge of the rule with costs, while vacating the interim relief granted. This comprehensive analysis of the judgment highlights the key issues regarding the determination of export duty, the interpretation of relevant provisions of the Customs Act, and the constitutional aspects related to the levy of export duty and exemptions.
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