https://www.taxtmi.com/caselaws?id=72433 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. en-us Tue, 30 Sep 1986 00:00:00 +0530 Thu, 19 May 2011 14:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72433 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. Case-Laws Customs Tue, 30 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72433