https://www.taxtmi.com/caselaws?id=72758 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. en-us Fri, 17 Oct 1986 00:00:00 +0530 Tue, 24 May 2011 18:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72758 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. Case-Laws Customs Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72758