https://www.taxtmi.com/caselaws?id=43890 The court clarified that export duty can be levied on goods even if shipping bills were submitted on the same day as the duty notification. It emphasized that duty is determined based on the date of shipping bill presentation or vessel's departure. Referring to precedent, it highlighted the significance of the shipping bill date in duty calculation. The court upheld the constitutional validity of the duty levy under relevant articles and dismissed the petitions challenging it, ordering costs to be paid and vacating any interim relief granted. en-us Fri, 23 Nov 1990 00:00:00 +0530 Mon, 21 Jun 2010 16:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43890 The court clarified that export duty can be levied on goods even if shipping bills were submitted on the same day as the duty notification. It emphasized that duty is determined based on the date of shipping bill presentation or vessel's departure. Referring to precedent, it highlighted the significance of the shipping bill date in duty calculation. The court upheld the constitutional validity of the duty levy under relevant articles and dismissed the petitions challenging it, ordering costs to be paid and vacating any interim relief granted. Case-Laws Customs Fri, 23 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43890