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Issues:
Determining the levy of export duty on goods with shipping bills presented on the same day as the notification, interpretation of Section 16 of the Customs Act for rate of duty and tariff valuation, relevance of the date of presentation of shipping bill or entry outwards of the vessel, applicability of the judgment in Gangadhar Narsinghdas Agarwal v. P.S. Thrivikraman, constitutional validity of export duty levy under Articles 19(1)(g), 31, and 265. Analysis: The judgment in question addresses the issue of whether export duty could be levied on goods for which shipping bills were submitted on the same day as the notification of the duty. The petitioners argued that since the shipping bills were presented on the same day as the notification, no export duty was required to be paid. However, the court referred to Section 16 of the Customs Act, which determines the rate of duty and tariff valuation based on the date of presentation of the shipping bill or the date of entry outwards of the vessel for export goods. The court emphasized that the relevant date for fixing the rate of duty is either the date of presenting the shipping bill or the date of entry outwards of the vessel, as per the provisions of Section 16(1) of the Customs Act. The court also cited the judgment in Gangadhar Narsinghdas Agarwal v. P.S. Thrivikraman, which clarified that the date of presentation of the shipping bill is crucial for determining the rate of duty and tariff valuation for export goods. The judgment highlighted that the proviso to Section 16 introduces a fictional date for determining the duty, which is the date of entry outwards of the vessel. This date is determined by the proper officer granting permission for the vessel to depart. Furthermore, the court addressed the constitutional validity of the export duty levy under Articles 19(1)(g), 31, and 265. It concluded that the levy of export duty under Section 12 of the Customs Act and the publication of the notification in advance did not violate the constitutional provisions mentioned. Therefore, the court dismissed the petitions, stating that there was no substance in the arguments raised and ordered the rule to be discharged with costs, vacating any interim relief granted. In summary, the judgment clarifies the application of Section 16 of the Customs Act for determining the rate of duty on export goods based on the date of shipping bill presentation or entry outwards of the vessel. It also upholds the constitutional validity of the export duty levy and dismisses the petitions challenging the duty imposition.
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