https://www.taxtmi.com/caselaws?id=281550 The High Court interpreted the date of export of goods under the Customs Act, 1962, determining it as when the goods leave India and go beyond its territory. The Court emphasized this interpretation based on Section 2(18) of the Customs Act, 1962 and previous judgments. Regarding goods from a 100% Export oriented unit, the Court aligned with the Tribunal's decision that the date of exportation should be when the goods were allowed for export, dismissing the appeals in favor of the assessee. en-us Wed, 20 Sep 2017 00:00:00 +0530 Mon, 24 Jun 2019 20:04:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281550 The High Court interpreted the date of export of goods under the Customs Act, 1962, determining it as when the goods leave India and go beyond its territory. The Court emphasized this interpretation based on Section 2(18) of the Customs Act, 1962 and previous judgments. Regarding goods from a 100% Export oriented unit, the Court aligned with the Tribunal's decision that the date of exportation should be when the goods were allowed for export, dismissing the appeals in favor of the assessee. Case-Laws Customs Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281550