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TMI Blog2017 (7) TMI 672X X X X Extracts X X X X X X X X Extracts X X X X ..... ipping bill. Rate of export duty - relevant date for applying the rate of export duty - Held that: - The High Court in the case of Prime Mineral Exports Pvt. Ltd. Vs. Union of India [2010 (7) TMI 186 - BOMBAY HIGH COURT] examined the relevant date for export of applicable in identical situation and held that the date of let export order permitting loading of goods was relevant to decide the correct rate of duty. The High Court also held that the date on which the actual loading of iron ore was started is totally irrelevant. Appeal dismissed - decided against Revenue. - C/83/2012 - F/O 76231/2017 - Dated:- 11-7-2017 - Shri P.K. Choudhary, Judicial Member And Shri B. Ravichandran, Technical Member Sri S.K. Naskar, A.C. (A.R) For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 read with Section 50 and 51 of the Customs Act, 1962 makes it clear that the requirement for granting let export order is that goods should not have been prohibited items and the exporter has paid duty as assessed. In the present case, loading is not complete and the let export order dated 25/2/11, cannot be considered as due and proper order. Though the said let export order was not re-called, it is the case of the Revenue that the goods are liable to enhanced duty as loading continued after duty increase. He further submitted that re-assessment of the export duty was properly made based on the applicable legal provision and asserted that the duty paid by the Respondent on 3/3/2011 is correct and proper and there is no excess payment, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in 2010 (257) ELT 414 (Bom. ) and in the case of Narayan Bandekar Sons Pvt. Ltd. Vs. Commr. of Customs Central Excise, GOA reported in 2010 (259) ELT 362 (Bom.). The High Court examined the relevant date for export of applicable in identical situation and held that the date of let export order permitting loading of goods was relevant to decide the correct rate of duty. The High Court also held that the date on which the actual loading of iron ore was started is totally irrelevant. Following the ratio of these decisions and in terms of clear legal provisions of Section 16 read with Section 50 and 51 of the Customs Act, 1962, we find that the impugned order has been passed in line with the said legal provisions. We find no forc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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