https://www.taxtmi.com/caselaws?id=42947 The court ruled that the petitioners were required to pay export duty for raw wool based on the date of presentation of shipping bills, as per Section 16 of the Customs Act. The court emphasized that the date of presentation of shipping bills or the date of entry outwards of the exporting vessel determines the rate of duty. The court found the export duty levy and exemption under the Customs Act to be constitutional, dismissing the petitions and ordering costs, while vacating interim relief. en-us Thu, 22 Nov 1990 00:00:00 +0530 Tue, 15 Jun 2010 12:05:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42947 The court ruled that the petitioners were required to pay export duty for raw wool based on the date of presentation of shipping bills, as per Section 16 of the Customs Act. The court emphasized that the date of presentation of shipping bills or the date of entry outwards of the exporting vessel determines the rate of duty. The court found the export duty levy and exemption under the Customs Act to be constitutional, dismissing the petitions and ordering costs, while vacating interim relief. Case-Laws Customs Thu, 22 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42947