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TMI Blog2024 (12) TMI 1469X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Section 51 read with clause (a) of sub section (1) of Section 16 of the Customs Act, 1962, the date for determination of duty is the date on which an order was passed under Section 51 by the proper officer and date on which the actual loading of Iron Ore was started is totally irrelevant. Even if the date of Notification and the date on which actual loading of Iron Ore Fines was carried out are on 07.12.2008, or date of Notification was prior to 10.12.2008, the date on which vessel left territorial water of India, the benefit of Notification cannot be extended to the appellant, since the shipping bill was filed on 05.12.2008, it was assessed on the same day and the appellant paid export duty amounting to Rs. 73,32,383/- on the very sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with immediate effect from 07.12.2008, they are eligible for the refund of duty paid by them. The Adjudication Authority held that there is no distinction between the export goods and the goods exported out of India for the purpose of determination of rate of duty and tariff valuation of export goods. The Adjudication Authority also considered other provisions and rejected the refund claim. Aggrieved by said order, an appeal was filed before the Commissioner (Appeals) who has rejected the refund claim. Aggrieved by said order the present appeal is filed before the Tribunal. 3. When the appeal came up for hearing, Learned Counsel for the Appellant submits that the impugned order is issued without considering the various provisions of law. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 granting permission to the vessel in question to enter inward and unload cargo under section 31 of Customs Act, 1962 and drew our attention to the seal of the Customs House, Mangalore, dated 07.12.2008. 5. The Learned Counsel also drew our attention to the application for entry inward submitted by them under Section 31 of the Customs Act, 1962 on 07.12.2008 and permission was granted for entry inward to the vessel under Section 31 of Customs Act, 1962 at 12.45 hours on 07.12.2008. The Learned Counsel further submits that as per Section 39 of the Customs Act, 1962, loading of the goods is prohibited till it is permitted by the proper officer granting entry outward to such vessel. The order granting entry inward given by the proper office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et Export Order is an order permitting the clearance and loading of the goods for exportation in accordance with Section 501 of the said Act. Since in the present case the shipping bill was filed on 05.12.2008 as per the Section 50 and export duty was paid on the same day. The proper officer has allowed clearance of goods on 05.12.2008, itself under Section 51 of the Customs Act, 1962 as evident from the entries in the shipping bill. Thus, the relevant date is 05.12.2008 and considering the date of Notification No. 129/2008 was on 07.12.2008, the benefit of said notification is not available to the Appellant, herein. The Learned Authorised Representative (AR)relied on the following decisions; a. Narayan Bandekar Sons Pvt. Ltd. Vs. Commr. of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date on which an order was passed under Section 51 by the proper officer and date on which the actual loading of Iron Ore was started is totally irrelevant. 9. Further in the case of M/s Shiva Shankar Minerals Ltd. Vs. Commr. of Cus. C.Ex., Guntur (Supra) wherein it is held that: 3. The issue that falls for consideration is whether the appellant is eligible for the reduced rate of export duty on iron ore exported by them. 4. It is seen from the records that appellant filed shipping bills on 02.12.2008 for export of iron ore fines in bulk of 63% Fe content. The said shipping bills were assessed on the same date and export duty was discharged and Let Export order was issued on 02.12.2008 as per provisions of Section 51 of the Customs Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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