Export duty rate follows the amended shipping bill and entry outwards date, preserving entitlement to the nil rate.

Section 16 of the Customs Act fixed the rate of export duty by reference to the date of presentation of the shipping bill, subject to the statutory deeming rule linked to entry outwards of the vessel. Where the shipping bill was amended to substitute the vessel actually used for export, that amendment could not defeat the assessee's entitlement to the nil rate prevailing when entry outwards had already been granted for the substituted vessel. The amended shipping bill was therefore governed by Section 16 on the basis of the nil rate of duty, and refund was due.

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Issues: Whether the rate of export duty under Section 16 of the Customs Act was to be determined with reference to the shipping bill as amended to substitute the vessel name, and whether the amendment prevented the assessee from claiming the nil rate prevailing on the date of entry outwards of the vessel actually used for export.

Analysis: The shipping bill was originally filed before the amendment, but the export ultimately took place through the substituted vessel for which entry outwards had already been granted before the shipping bill was treated as presented for that vessel. The provision governing the rate of duty made the relevant date the date of presentation of the shipping bill, subject to the deeming rule tied to entry outwards. Permitting the amendment could not be used to deny the effect of that statutory scheme, because had a fresh shipping bill been required, it would have been treated as presented after entry outwards and therefore would have attracted the nil rate.

Conclusion: The amended shipping bill was governed by Section 16 of the Customs Act, and the assessee was entitled to refund on the basis of the nil rate of duty. The appeal failed.

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