- (1.) In these cases we are concerned with the export of goods by the appellant covered by seven shipping bills. These seven shipping bills resulted in export of cargo in two lots. One lot consisted of four shipping bills and the other of three shipping bills.
(2.) As per the finding of fact recorded by the Tribunal in regard to one shipping bill the rate of duty was Rs. 1100 per quintal in respect of the item sought to be exported. This rate was altered and was enhanced to Rs 1300 per quintal with effect from 13/09/1977. The case of the appellant was that the shipping bills had been presented prior to 13/09/1977 and, therefore, the rate of duty prevalent, namely, Rs. 1100 per quintal should be levied. It was also contended on behalf of the appellant that the goods had been first loaded at flash barges on 3/09/1977 and that this is the date which should be considered as the date of loading the goods as contemplated by Section 39 of the customs Act.
(3.) The Tribunal found as a fact that application for entry outwards was made on 19/09/1977 and the order granting entry outwards was made on 6/10/1977. Considering the provision of Section 16 of the Customs Act the tribunal came to the conclusion that when the shipping bill is submitted on a date prior to the date of entry outwards then as per the proviso to the said section 16 the date of entry outwards is deemed to be the date of shipping bill. It is the rate of duty which is effective on that date which has to be levied on the cargo which was exported. Applying the rate of Rs 1300 per quintal, which was the rate which was effective after 13/09/1977 that was charged from the appellant. Section 16 reads as follows: "16.(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 a shipping bill or a bill of export in respect of such goods is presented under that section; (b) in the case of any other goods, on the date of payment of duty:provided that if the shipping bill has been presented before the date of entry outwards of the vessel by which the goods are to be exported, the shipping bill shall be deemed to have been presented on the date of such entry outwards. ";