https://www.taxtmi.com/caselaws?id=72498 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of Customs Act provisions for export duty calculation. The dispute arose when Customs authorities claimed the goods should be charged at a higher rate due to weight discrepancies. The Tribunal considered the Indian Standards Specification, allowing for a tolerance in weight calculation. By applying this tolerance and rounding up the weight to align with contractual specifications, the duty calculation at the lower rate was deemed correct. The demand for differential duty was found unsustainable, leading to a favorable outcome for the appellants. en-us Wed, 23 Apr 1986 00:00:00 +0530 Thu, 19 May 2011 18:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72498 The Tribunal ruled in favor of the appellants in a case concerning the interpretation of Customs Act provisions for export duty calculation. The dispute arose when Customs authorities claimed the goods should be charged at a higher rate due to weight discrepancies. The Tribunal considered the Indian Standards Specification, allowing for a tolerance in weight calculation. By applying this tolerance and rounding up the weight to align with contractual specifications, the duty calculation at the lower rate was deemed correct. The demand for differential duty was found unsustainable, leading to a favorable outcome for the appellants. Case-Laws Customs Wed, 23 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72498