- (1.) THE question that falls for consideration in this appeal is whether the respondents are entitled to avail the benefit of the exemption from custom duty granted under Notification No. 81 -Customs dated March 19, 1985 on item are exported by them. The Shipping Bill in respect of the said export was presented to the Marmagoa Customs on March 8, 1985, the Customs authorities granted entry outwards to the ship on March 11, 1985. In the impugned judgment the Bombay High Court (Panaji Bench) has taken the view that the respondents are entitled to claim the benefit of exemption under Notification dated March 17, 1985 for the reason that the loading of the goods in the ship had not commenced till March 19, 1985. The matter is, however, covered by the decision of this Court in Principal Appraiser (Exports) Collectorate of Customs and Central Excise and Ors. v. Esajee Tayabally Kapasi, Calicut, 1995 (6) SCC 536 :, 1995 (61) ECR 177 (SC) wherein this Court has laid down that the relevant rate for customs duty in connection with the export of goods would be the rate which prevailed when the "entry outwards" for the vessel which ultimately exported the goods was effected and subsequent change in the rate of duty would be irrelevant. In view of the said decision, it must be held that the respondents were not entitled to seek exemption from duty under the Notification dated March 17, 1985 since the entry outwards had been made on March 11, 1985. The impugned judgment of the High Court cannot, therefore, be upheld and has to be set aside. The appeal is, accordingly, allowed, the impugned judgment of the High Court is set aside and the writ petition filed by the respondents is dismissed. No order as to costs. Civil Appeal No. 7376 of 1996
(2.) IN this appeal also the respondent is seeking benefit of the exemption granted under Notification dated March 17, 1985 but the entry outwards was made on March 15, 1985. For the reasons mentioned in Civil Appeal No. 1272 of 1995, the impugned judgment of the High Court in this appeal also cannot be upheld and has to be set aside. The appeal is, therefore, allowed, the impugned judgment of the High Court is set aside and the writ petition filed by the respondent is dismissed. No order as to costs.;