https://www.taxtmi.com/caselaws?id=763889 CESTAT Bangalore held that appellant was not entitled to exemption under Notification 129/2008 dated 07.12.2008 for iron ore fines export. The shipping bill was filed and export duty of Rs. 73,32,383 was paid on 05.12.2008, prior to notification issuance. Following Narayan Bandekar Sons Pvt. Ltd. precedent, the relevant date for duty determination under Section 51 read with Section 16(1)(a) of Customs Act, 1962 is the assessment date, not the loading or vessel departure date. Appeal dismissed. en-us Tue, 16 Jul 2024 00:00:00 +0530 Mon, 30 Dec 2024 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763889 CESTAT Bangalore held that appellant was not entitled to exemption under Notification 129/2008 dated 07.12.2008 for iron ore fines export. The shipping bill was filed and export duty of Rs. 73,32,383 was paid on 05.12.2008, prior to notification issuance. Following Narayan Bandekar Sons Pvt. Ltd. precedent, the relevant date for duty determination under Section 51 read with Section 16(1)(a) of Customs Act, 1962 is the assessment date, not the loading or vessel departure date. Appeal dismissed. Case-Laws Customs Tue, 16 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763889