9911796707
TMI Blog2010 (7) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... . Document to be released. - 374 of 2010 - - - Dated:- 5-7-2010 - A.S. Oka and F.M. Reis, JJ. REPRESENTED BY: S/Shri H.K. Maingi and R. Srivastava, Advocates, for the Petitioner. Shri C.A. Ferreira, ASG, for the Respondent. [Judgment per: A.S. Oka , J. (Oral)]. - Heard learned Counsel appearing for the petitioner and the learned Asst. Solicitor General appearing for the respondents. Considering the narrow controversy involved in the petition, the same is being disposed of finally at the admission stage. Hence we issue Rule, returnable forthwith. Heard by consent. 2. According to the petitioner, a shipping bill dated 18th December, 2009 was presented for export of 54600 tonnes of lumpy iron ore as provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SDF. The contention in the petition is that a copy of the shipping bill and a copy of the SDF are not released by the Department on the ground that the rate of duty was raised from 5% to 10% advolorem with effect from 24th December, 2009. The case of the petitioner is that a direction was orally issued to pay another sum of Es. 61,39,613/-, being 5% additional duty. 4. The learned Counsel appearing for the petitioner invited our attention to Section 16(1) of the said Act. He also invited our attention to Section 50 and Section 51 of the said Act. He submitted that the duty payable on the export goods is at the rate in force on the date on which permission for loading and clearance or "let export order" is given. He submitted that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try thereof by presenting to the proper officer in the case of goods to be exported in a vessel or aircraft, a shipping bill, and in the case of goods to be exported by land, a bill of export in the prescribed form. (2) The exporter of any goods, while presenting a shipping bill or bill of export, shall at the foot thereof make and subscribe to a declaration as to the truth of its contents. 51. Clearance of goods for exportation. - Where the proper officer is satisfied that any goods entered for export are not prohibited goods and the ex porter has paid the duty, if any, assessed thereon and any charges payable under this Act in respect of the same, the proper officer may make an order permitting clearance and loading of the goods for e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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