https://www.taxtmi.com/caselaws?id=211920 Export consignments examined, stuffed and sealed by jurisdictional Central Excise officers under Customs House permission were treated as having been examined by Customs when the officers acted as notified Customs officers under the Customs Act, 1962. Because the goods were presented and recorded on the shipping bills on 18-02-2011, the consignments were treated as handed over for Customs examination before the relevant cutoff date. Separate re-examination at the port was unnecessary absent tampering with seals. On that basis, the later relaxation notification applied, and denial of export merely because the let export order was issued after midnight on 19-02-2011 was not justified. en-us Mon, 19 Sep 2011 00:00:00 +0530 Tue, 10 Apr 2012 20:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211920 Export consignments examined, stuffed and sealed by jurisdictional Central Excise officers under Customs House permission were treated as having been examined by Customs when the officers acted as notified Customs officers under the Customs Act, 1962. Because the goods were presented and recorded on the shipping bills on 18-02-2011, the consignments were treated as handed over for Customs examination before the relevant cutoff date. Separate re-examination at the port was unnecessary absent tampering with seals. On that basis, the later relaxation notification applied, and denial of export merely because the let export order was issued after midnight on 19-02-2011 was not justified. Case-Laws Customs Mon, 19 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211920