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2024 (1) TMI 346 - AT - CustomsRefund of Customs Duty - refund denied on the ground that the benefit of reduction in the rate of duty cannot be extended to the goods - what is the relevant date for payment of duty in the case of goods being exported? - HELD THAT - The relevant Sections to determine the rate of duty is Section 16 read with Section 50 of the Customs Act ,1962. The reliance placed on Section 18 and 19 of the Customs Act, 1962 by the Commissioner (Appeals) is irrelevant as far as determination of rate of duty is concerned - As per Section 16, the date of let export order is the date for determining the rate of duty. This view is also upheld by the Hon ble High court of Bombay in the case of NARAYAN BANDEKAR SONS PVT. LTD. VERSUS COMMR. OF CUS. C. EX, GOA 2010 (8) TMI 234 - BOMBAY HIGH COURT . The impugned order is set aside and the appeal filed by the Revenue is allowed.
Issues involved: Determination of relevant date for payment of duty on exported goods.
Summary: Issue 1: Relevant date for payment of duty on exported goods The case involved a dispute regarding the relevant date for determining the rate of duty on exported goods. The respondent filed a refund claim after a reduction in duty rates subsequent to the assessment and payment of duty on the goods. The original authority rejected the claim based on the date of the "Let export order," while the Commissioner (Appeals) allowed the refund claim considering the date of loading of the goods into the vessel as the relevant date. The Revenue appealed against this decision. Details: The Tribunal analyzed Section 16 of the Customs Act, 1962, which specifies that the rate of duty applicable to export goods shall be determined based on the date of the proper officer's order permitting clearance and loading for exportation. The Tribunal referred to relevant legal provisions and precedents, including a case from the Hon'ble High Court of Bombay, to emphasize that the date of the "Let export order" is crucial for determining the duty rate. The Tribunal highlighted that the actual loading date is irrelevant for this determination. Significant Legal References: - Section 16 of the Customs Act, 1962 - Relevant case law from the Hon'ble High Court of Bombay Key Points: - The Tribunal set aside the impugned order and allowed the Revenue's appeal, emphasizing the importance of the "Let export order" date for duty rate determination. - The Tribunal's decision aligned with legal provisions and established legal precedents, dismissing the relevance of the actual loading date for duty rate calculation. *Separate Judgement:* No separate judgment was delivered by the judges in this case.
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