Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- π Narrow down results with higher precision
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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The 'relevant date' is defined in Section 28(3) of the Customs Act as the date on which the proper officer makes an order for the clearance of the goods or in any other case the date of payment of duty or interest. - HC