https://www.taxtmi.com/caselaws?id=201885 The High Court determined that the relevant date for assessing duty on export goods, specifically iron ore, was the date when the Let Export Order was issued, fulfilling the requirements under Section 51 of the Customs Act. The Court emphasized that the actual loading date was irrelevant for duty assessment. Consequently, the Court quashed the Customs, Excise & Service Tax Appellate Tribunal's order, reinstated the Commissioner of Customs (Appeals) decision, and dismissed the respondent's appeal. This case provided clarity on the proper interpretation of statutory provisions for duty assessment on export goods. en-us Wed, 18 Aug 2010 00:00:00 +0530 Sat, 29 Jan 2011 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201885 The High Court determined that the relevant date for assessing duty on export goods, specifically iron ore, was the date when the Let Export Order was issued, fulfilling the requirements under Section 51 of the Customs Act. The Court emphasized that the actual loading date was irrelevant for duty assessment. Consequently, the Court quashed the Customs, Excise & Service Tax Appellate Tribunal's order, reinstated the Commissioner of Customs (Appeals) decision, and dismissed the respondent's appeal. This case provided clarity on the proper interpretation of statutory provisions for duty assessment on export goods. Case-Laws Customs Wed, 18 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201885