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TMI Blog2024 (1) TMI 346X X X X Extracts X X X X X X X X Extracts X X X X ..... etermination 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. - HON BLE MR. P. A. AUGUSTIAN, MEMBER (JUDICIAL) And HON BLE MRS R. BHAGYA DEVI, MEMBER (TECHNICAL) Mr. K. A. Jathin, AR ....For the Appellant None .... For the Respondent ORDER Per R. BHAGYA DEVI : The respondent filed a shipping bill No.93/07 which was assessed on 23.04.2007 at the applicable rate and based on the assessment, duty was paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us is what is the relevant date for payment of duty in the case of goods being exported. Section 16 which is the relevant Section reads as: (18) export , with its grammatical variations and cognate expressions, means taking out of India to a place outside India; (19) export goods means any goods which are to be taken out of India to a place outside India; Section 16. Date for determination of rate of duty and tariff valuation of export goods.- 1[(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 section 50, on the date on which the proper officer makes an order permitting clearance and loading of the goods for exporta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 (259) E.L.T. 362 (Bom.) dated 18-8-2010 observed that: 6. We are concerned with clause (a) of sub-section (1) of Section 16 which provides that in case of goods entered for export under Section 50, the date of determination of rate of duty and tariff valuation of export goods will be the date on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt on 5th July, 2010 [2010 (257) E.L.T. 414 (Bom.)], in paragraph 7, this Court has observed thus : As per paragraph 40 of the CBEC s Customs Manual of Instructions, on passing of a shipping bill by the Export Department, the exporter has to present the goods to the shed appraiser (export) in docks for examination. The shed appraiser may mark the document to a Custom Officer for examining the goods. If the description and other particulars of the goods are found to be as declared, the shed appraiser gives a let export order after which the exporter may contact the preventive superintendent for supervising the loading of the goods on the vessel. The order passed in the nature of let export order is an order permitting the clearance and loa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt date under Section 16(1)(a) is 28th February, 2007. This aspect has been completely overlooked by the CESTAT. The CESTAT committed an error by holding that the relevant date as per Section 16(1)(a) of the said Act will have to be treated as 1st March, 2007 when loading was actually started. On a plain reading of Section 51 read with clause (a) of sub-section (1) of Section 16 of the said Act, the date of determination of the duty is the date on which an order was passed under Section 51 by the proper officer which in this case is 28th February, 2007. The date on which actual loading of iron ore was started is totally irrelevant. 3.1 The Tribunal in the case of Commissioner of C. EX., CUS. S.T., BBSR-I Versus Kashvi Power Steel (P) Ltd. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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