https://www.taxtmi.com/caselaws?id=205191 The High Court upheld the Tribunal's decision in a case concerning export duty on iron ore shipments. The Court affirmed that duty liability is determined based on the date of the order permitting clearance and loading for exportation, as per the Customs Act. Since duty assessment was completed before the duty imposition date, subsequent changes in duty rates were deemed irrelevant. Consequently, the Court dismissed the department's appeal, ruling in favor of the respondents and emphasizing the significance of timing in duty assessment and payment. en-us Fri, 27 Aug 2010 00:00:00 +0530 Wed, 24 Aug 2011 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205191 The High Court upheld the Tribunal's decision in a case concerning export duty on iron ore shipments. The Court affirmed that duty liability is determined based on the date of the order permitting clearance and loading for exportation, as per the Customs Act. Since duty assessment was completed before the duty imposition date, subsequent changes in duty rates were deemed irrelevant. Consequently, the Court dismissed the department's appeal, ruling in favor of the respondents and emphasizing the significance of timing in duty assessment and payment. Case-Laws Central Excise Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205191