https://www.taxtmi.com/caselaws?id=78040 The Court ruled in favor of the petitioner, directing the release of the duplicate/exchange control copy of the shipping bill and SDF. The judgment emphasized the importance of complying with Foreign Exchange Management regulations and upheld the petitioner's entitlement to the documents based on CBEC's Customs Manual of Instructions. The Court also clarified the duty calculation timeline, supporting the petitioner's interpretation of duty determination at the date of the "let export order." Additionally, the Court highlighted the legal significance of a "let export order" in facilitating export clearance and loading, ultimately granting relief to the petitioner and ordering the release of the withheld documents. en-us Mon, 05 Jul 2010 00:00:00 +0530 Wed, 27 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78040 The Court ruled in favor of the petitioner, directing the release of the duplicate/exchange control copy of the shipping bill and SDF. The judgment emphasized the importance of complying with Foreign Exchange Management regulations and upheld the petitioner's entitlement to the documents based on CBEC's Customs Manual of Instructions. The Court also clarified the duty calculation timeline, supporting the petitioner's interpretation of duty determination at the date of the "let export order." Additionally, the Court highlighted the legal significance of a "let export order" in facilitating export clearance and loading, ultimately granting relief to the petitioner and ordering the release of the withheld documents. Case-Laws Customs Mon, 05 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78040