INDUSTRIAL MINERAL COMPANY (IMC), REPRESENTED BY ITS MANAGER (EXPORTS), ASHOK KUMAR Vs. COMMISSIONER OF CUSTOMS, CUSTOM HOUSE, NEW HARBOUR ESTATE

JUDGEMENT

(1.) Heard the learned counsel on either side.

(2.) By consent of both parties, the main Writ Petition itself is taken up for final disposal.

(3.) The case of the petitioner is that they are registered 100% Export Orient Unit and Manufacturer and Exporter of processed and upgraded ilmenite falling under CTH 26140020. According to the petitioner, before 01.03.2013, there was no export duty on ilmenite and from 01.03.2013, the Central Government vide Notification No.15/2013-Cus., dated 01.03.2013 has imposed 10% export duty on ilmenite, unprocessed and 5% on ilmenite, upgraded (beneficiated ilmenite including ilmenite ground) (2.5% w.e.f., 01.03.2015 vide Notification No.08/2015-Cus., dated 01.03.2015). As the petitioner's product is processed and upgraded ilmenite, the petitioner sought for filing shipping bill with 5% export duty by classifying the product under Chapter Heading No.26140020. But, the Department insisted for paying export duty @ 10% instead of 5% for the petitioner's product - upgraded ilmenite. Thereafter, the petitioner requested the Department vide protest letter dated 07.03.2014 to permit them to file shipping bills under CTH 26140020 by paying export duty @ 10% under protest. Thereafter, the Department vide its letter C.No.VIII/06/104/2012-Export, dated 11.03.2014, accorded permission for export of 'Ilmenite, Processed & Upgraded' @ 10% export duty under protest. Accordingly, the petitioner had filed 11 shipping bills for export of 'Ilmenite Upgraded (Processed)' by classifying them under Chapter Heading No.26140020 of Customs Tariff Act, 1975 and paid duty @ 10% under protest by mentioning 'under protest' in the body of the shipping bills itself and Department had allowed export.