https://www.taxtmi.com/caselaws?id=41823 Customs authorities could not finally sustain an additional export duty demand on a short-levy theory where the exporter had supplied the required shipping particulars, those particulars had been examined and accepted before clearance, and there was no clear basis for alleging default or wilful mis-description. The tariff entry and exemption notification had to be applied to determine the correct duty, and tax could not be imposed except by due authority of law. The earlier orders were found not to have properly considered the exporter's claimed entitlement to Item 24 of the tariff, so the matter was remitted for reconsideration on that rate. en-us Mon, 24 Jul 1978 00:00:00 +0530 Mon, 07 Jun 2010 12:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41823 Customs authorities could not finally sustain an additional export duty demand on a short-levy theory where the exporter had supplied the required shipping particulars, those particulars had been examined and accepted before clearance, and there was no clear basis for alleging default or wilful mis-description. The tariff entry and exemption notification had to be applied to determine the correct duty, and tax could not be imposed except by due authority of law. The earlier orders were found not to have properly considered the exporter's claimed entitlement to Item 24 of the tariff, so the matter was remitted for reconsideration on that rate. Case-Laws Customs Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41823