https://www.taxtmi.com/caselaws?id=72583 The Appellate Tribunal CEGAT, New Delhi ruled on a Customs Act interpretation dispute involving duty on exported Coffee by M/s. T. Gulam Mahamood Assadi and Sons. The case centered on the date for duty calculation, with the Tribunal determining that duty should be based on the date of entry outwards for the vessel used for export (S.S. Macol Ace on 14-9-1981) rather than the initial shipping bill presentation date (1-9-1981). The Tribunal upheld the Appellate Collector's decision, dismissing the appeal and affirming duty calculation based on the date of entry outwards as per the Customs Act proviso. en-us Tue, 30 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72583 The Appellate Tribunal CEGAT, New Delhi ruled on a Customs Act interpretation dispute involving duty on exported Coffee by M/s. T. Gulam Mahamood Assadi and Sons. The case centered on the date for duty calculation, with the Tribunal determining that duty should be based on the date of entry outwards for the vessel used for export (S.S. Macol Ace on 14-9-1981) rather than the initial shipping bill presentation date (1-9-1981). The Tribunal upheld the Appellate Collector's decision, dismissing the appeal and affirming duty calculation based on the date of entry outwards as per the Customs Act proviso. Case-Laws Customs Tue, 30 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72583