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    <title>2023 (10) TMI 1050 - BOMBAY HIGH COURT</title>
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    <description>Bombay HC allowed petitioner&#039;s export of non-basmati rice consignment after customs initially refused permission. Court found petitioner satisfied export conditions under Notification No. 29/2023 by paying export duty on 19th July 2023, before the 20th July deadline. Customs had previously accepted petitioner&#039;s request to offload consignments but later denied export permission inconsistently. HC noted customs allowed other consignments based solely on duty payment without goods handover, directing uniform treatment. Court ordered respondents to permit export under specified shipping bills before 30th October 2023.</description>
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    <pubDate>Fri, 20 Oct 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=444827</link>
      <description>Bombay HC allowed petitioner&#039;s export of non-basmati rice consignment after customs initially refused permission. Court found petitioner satisfied export conditions under Notification No. 29/2023 by paying export duty on 19th July 2023, before the 20th July deadline. Customs had previously accepted petitioner&#039;s request to offload consignments but later denied export permission inconsistently. HC noted customs allowed other consignments based solely on duty payment without goods handover, directing uniform treatment. Court ordered respondents to permit export under specified shipping bills before 30th October 2023.</description>
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