Judgment

RAY, J. :- This is an appeal by certificate from the judgment dated 5 April, 1968 of the Court of the Judicial Commissioner, Goa, Daman and Diu at Panaji.

2. The appellant challenged the levy of export duty of Rs. 98044 on 980440 metric tonnes of iron ore shipped on S. S. Ardenode on 3 August, 1966 at the rate of Rs. 10 per metric tonne.

3. The appellant on 26 July, 1966 filed shipping bill in triplicate before the Joint Chief Controller of Imports and Exports Panaji, Goa for the purpose of obtaining export licence in respect of 10,160 metric tonnes of iron ore. On 28 July, 1966 export licence was granted to the appellant. On 30 July, 1966 M/s. Hiralal & Co. agents of the vessel S. S. Ardenode made an application to the Assistant Collector of Customs, Marmagoa for the grant of entry outwards to the said vessel to load iron ore. On 30 July, 1966 the Assistant Collector of Customs, Marmagoa made an order granting entry outwards to the said vessel S. S. Ardenode and also gave permission to ship cargo on board the said vessel.

4. On 1 August, 1966 the appellant presented to the Customs Authorities under Section 50 of the Customs Act, 1962 (hereinafter called the Act), shippi