https://www.taxtmi.com/caselaws?id=41008 The court dismissed the petition challenging the rejection of a refund application for customs duty payment. It was held that duty is to be paid based on the date of clearance, not the date of arrival within the customs barrier, especially in cases of partial exemption withdrawal upon clearance. The petitioners' attempt to challenge the revisional authority's order was also rejected. This judgment clarifies the legal position on customs duty payment under partial exemption notifications u/s 25 of the Customs Act, 1962. No costs were awarded to the petitioners. en-us Fri, 04 Sep 1981 00:00:00 +0530 Wed, 19 May 2010 17:11:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41008 The court dismissed the petition challenging the rejection of a refund application for customs duty payment. It was held that duty is to be paid based on the date of clearance, not the date of arrival within the customs barrier, especially in cases of partial exemption withdrawal upon clearance. The petitioners' attempt to challenge the revisional authority's order was also rejected. This judgment clarifies the legal position on customs duty payment under partial exemption notifications u/s 25 of the Customs Act, 1962. No costs were awarded to the petitioners. Case-Laws Customs Fri, 04 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41008