JASARAJ JETHAMAL Vs. ASSISTANT COLLECTOR OF CUSTOMS KANDLA

JUDGEMENT

(1.) In these petitions, the question which requires determination is whether export duty leviable under the Notification issued on 26/06/1973 and published in Extraordinary Gazette dated 26/06/1973 could be levied on goods in respect of which shipping bills had been submitted on the same day, i.e. 26/06/1973, which were verified by the Customs Authorities and were cleared for transport on that day.

(2.) It is an admitted fact that the Central Government, in exercise of its powers conferred by sub-sec. (1) of Sec. 25 of the Customs Act, 1962, has issued a Notification, whereby for "raw wool", 25% ad valorem export duty was fixed. It is the case of the petitioners in these petitions that shipping bills were presented before the proper Officer on 26th June, 1973 and as no export duty was payable on the export of goods covered by the shipping bills, the concerned officer accepted the same and the goods were allowed clearance by him for export. Thereafter, the Assistant Collector of Customs had issued notices demanding export duty in regard to the bills of raw wool which were exported by the shipping bills dated 26/06/1973. In these petitions, it has been contended that as the shipping bills were presented on 26/06/1973, no export duty was required to be paid by the petitioners.

(3.) In our view, the submission is without any substance in view of Sec. 16 of the Customs Act, which at the relevant time, was as under :