https://www.taxtmi.com/caselaws?id=42272 The court ruled in favor of the petitioners in a case involving the export of Rape Seeds Extractions and the levy of export duty. The petitioners paid the duty under protest before the goods were actually exported, and an exemption notification was issued after the consignments were loaded on the vessel. The court held that export duty is payable only when the export is complete, as defined by the Customs Act. The petitioners were granted a refund of the duty paid with interest. en-us Wed, 13 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 11:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42272 The court ruled in favor of the petitioners in a case involving the export of Rape Seeds Extractions and the levy of export duty. The petitioners paid the duty under protest before the goods were actually exported, and an exemption notification was issued after the consignments were loaded on the vessel. The court held that export duty is payable only when the export is complete, as defined by the Customs Act. The petitioners were granted a refund of the duty paid with interest. Case-Laws Customs Wed, 13 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42272