https://www.taxtmi.com/caselaws?id=41273 Customs duty on exported goods was determined by reference to the shipping bill actually used for export under the Sea Customs Act, 1878. Where the original shipping bills were withdrawn and the goods were exported under fresh shipping bills filed after an exemption notification came into force, the later bills governed the levy. The customs authorities could not base a duty demand on the earlier, unacted-upon shipping bills. On that footing, the duty claim failed because the consignments were exported under the fresh shipping bills and were covered by the exemption. en-us Sat, 20 Nov 1982 00:00:00 +0530 Tue, 01 Jun 2010 16:00:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41273 Customs duty on exported goods was determined by reference to the shipping bill actually used for export under the Sea Customs Act, 1878. Where the original shipping bills were withdrawn and the goods were exported under fresh shipping bills filed after an exemption notification came into force, the later bills governed the levy. The customs authorities could not base a duty demand on the earlier, unacted-upon shipping bills. On that footing, the duty claim failed because the consignments were exported under the fresh shipping bills and were covered by the exemption. Case-Laws Customs Sat, 20 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41273