Export duty under the Customs Act follows the amended shipping bill and entry outwards date for the actual export.

Section 16(1) of the Customs Act, 1962 was applied to the shipping bill as finally operative for export, so amendment of the vessel's name before export did not defeat the statutory deeming rule. The relevant duty rate was tied to the date of entry outwards for the actual export, not merely the original filing date. On the facts, entry outwards was granted on 12-9-1981 and export duty on coffee had already been abolished by 10-9-1981, so no export duty was payable and refund was due.

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Issues: Whether, for the purpose of export duty under section 16(1) of the Customs Act, 1962, the relevant date was the original date of presentation of the shipping bill or the date on which the amended shipping bill took effect, where the name of the vessel was later changed and entry outwards was granted thereafter.

Analysis: The deemed date under section 16(1) applies to the shipping bill as ultimately operative for export, and an amendment of the vessel's name in an already filed shipping bill does not take the case outside that provision. The authorities could either refuse the amendment and require a fresh shipping bill or permit the amendment; in either event, the export is governed by the date relevant under section 16. Since the goods were exported by the amended vessel and entry outwards was granted on 12-9-1981, that date was treated as the operative date for determining the rate of duty. As export duty on coffee had been abolished by 10-9-1981, no duty remained payable.

Conclusion: The refund was rightly directed, and the appeal failed.

Final Conclusion: The amendment of the shipping bill did not displace the statutory deeming rule, and the exporter was entitled to refund because no export duty was payable on the operative date.

Ratio Decidendi: Where a shipping bill is amended before export is completed, section 16(1) of the Customs Act, 1962 applies to the shipping bill as finally operative, and the relevant duty rate is determined by the date of entry outwards for the actual export.

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