https://www.taxtmi.com/caselaws?id=45066 For export consignments, the applicable customs duty or exemption is determined by the date entry outwards of the vessel is effected. The Court applied the settled rule that the liability is fixed at that point, so a later notification or change in duty position does not alter the applicable rate. Because entry outwards had already been granted before the notification date relied on by the exporter, the exemption could not be claimed. Revenue therefore succeeded, and the exporter's challenge failed. en-us Tue, 29 Jul 1997 00:00:00 +0530 Thu, 08 Jul 2010 11:35:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45066 For export consignments, the applicable customs duty or exemption is determined by the date entry outwards of the vessel is effected. The Court applied the settled rule that the liability is fixed at that point, so a later notification or change in duty position does not alter the applicable rate. Because entry outwards had already been granted before the notification date relied on by the exporter, the exemption could not be claimed. Revenue therefore succeeded, and the exporter's challenge failed. Case-Laws Customs Tue, 29 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45066