https://www.taxtmi.com/caselaws?id=35151 The Tribunal held that the relevant date for determining export duty is when the proper officer orders clearance and loading of goods for exportation under Section 51 of the Customs Act, 1962. As the orders were issued before the imposition of export duty on 1-3-2007, the duty does not apply to the goods covered by the shipping bills. The appeal was allowed, providing consequential relief to the appellants. en-us Fri, 30 Jan 2009 00:00:00 +0530 Mon, 11 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35151 The Tribunal held that the relevant date for determining export duty is when the proper officer orders clearance and loading of goods for exportation under Section 51 of the Customs Act, 1962. As the orders were issued before the imposition of export duty on 1-3-2007, the duty does not apply to the goods covered by the shipping bills. The appeal was allowed, providing consequential relief to the appellants. Case-Laws Customs Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35151