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TMI Blog2009 (1) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... the Export of Iron Ore through Krishnapatnam Port. This Port does not have berthing facility for vessels. Therefore the goods were normally carried to the vessel which was at the anchorage, by taking the goods through boat. When the goods are taken through the boat, in terms of the Customs Act, a boat note is issued which covers/the goods which are transported through boat to the ship. In the present case, the appellants filed two shipping bills for the export of Iron ore after complying with the procedures prescribed in terms of the Customs Act, 1962. The assessment was completed. In fact, the order under Section 51 of the Customs Act has been issued. Section 51 of the Customs Act stipulates that the proper officer on being satisfied that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tries [2006 (204) E.L.T. 8 (S.C.)]. 5. We have gone through the records of the case carefully. The issue involves a legal question as to the relevant date for the purposes of levying those Export duty. In this connection, we can examine the Scheme of the Customs Act, 1962 - Section 16 of the Customs Act provides for the date for determination of rate of duty and tariff valuation of the export goods. The said Section 16 of the Customs Act, 1962 is reproduced herein below :- "SECTION 16. Date for determination of rate of duty and tariff valuation of export goods. - (1) The rate of duty and tariff valuation, if any, applicable to any export goods, shall be the rate and valuation in force, - (a) in the case of goods entered for export under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 exportation." From the above, it is clear that in terms of Section 51, once the shipping bill is filed, the proper officer has to see whether the goods entered for export are not prohibited. After he is satisfied that the goods are not prohibited and the exporter has paid the duty, if any assessed thereon, he should make an order permitting clearance and loading of the goods for exportation. That means, at the time of assessment the assessing officer has to verify that the export duty has been paid. In this case, on the date of filing of the shipping bill, there was no export duty and there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Iron Ore fines 26-2-2007 Date of filing of Shipping Bill 26-2-2007 Date of assessment of shipping bill and date of payment of Export Cess 27-2-2007 at 23:00 hrs Date of arrival of vessel and issuance of Notice of readiness 27-2-2007 to 1-3-2007 27-2-2007 9-3-2007 Issuance of Boat Notes 1 to 13 It can be seen that in both the shipping bills, the dates of assessment are the date of shipping bills. There was no imposition of Export duty because they have been assessed even prior to the imposition of Export duty on 1-3-2007. After the assessment, even the loading has started as can be seen from the issue of boat notes. In the case of first shipping bill, the loading has started even on 18-2-2007. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods for exportation. As soon as such permission is granted, the procedures laid down for export must be held to have been complied with." The boat note is only issued for transport of the goods in the boat. The goods to be exported carried by the boat should be accompanied by a boat note. So the date of the boat note has no relevance. In both the cases, we find that the loading itself has started much before the imposition of the Export duty and the proper officer has permitted the clearance on loading in respect of shipping bill No. 41 on 14-2-2007. In the case of shipping bill No. 44, the proper officer has permitted the clearance and loading on 26-2-2007. It should be noted that at the time, there was no Export duty. The facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty is not at all correct. 6. The Customs procedure is like this. In case of export of the goods, the export manifest is filed prior to the departure of the vessel in terms of Section 41 of the Customs Act. The said manifest contains all the goods which are in the ship and to be exported. In terms of Section 31, loading of the export goods will be done only after the grant of entry outwards and no export goods shall be loaded unless the shipping bill is passed by the proper officer and unless the goods are handed over to the Master of the vessel. We have already seen that Section 51 provides that when the proper officer is satisfied that an entry made under Section 50 is correct and exporter has paid the duty, if any assessed, then he ..... X X X X Extracts X X X X X X X X Extracts X X X X
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