https://www.taxtmi.com/caselaws?id=41354 Section 16 of the Customs Act, 1962 fixes the export duty rate by reference to the date the shipping bill is presented under Section 50, and the limited deeming fiction for an earlier presentation applies only where the shipping bill is filed before entry outwards is granted under Section 39. The material date for that fiction is the grant of entry outwards, not the vessel's arrival or commencement of loading. On the record, the shipping bill and entry outwards preceded the 2 August 1966 notification, so the later-imposed export duty did not apply and the demand was without jurisdiction. en-us Thu, 16 Mar 1972 00:00:00 +0530 Fri, 25 Oct 2019 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41354 Section 16 of the Customs Act, 1962 fixes the export duty rate by reference to the date the shipping bill is presented under Section 50, and the limited deeming fiction for an earlier presentation applies only where the shipping bill is filed before entry outwards is granted under Section 39. The material date for that fiction is the grant of entry outwards, not the vessel's arrival or commencement of loading. On the record, the shipping bill and entry outwards preceded the 2 August 1966 notification, so the later-imposed export duty did not apply and the demand was without jurisdiction. Case-Laws Customs Thu, 16 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41354