https://www.taxtmi.com/caselaws?id=45838 The court upheld the levy of 10% export duty on rough granite under newly amended rules, ruling that the duty was correctly imposed as per the rules effective from 1-3-1992. The petitioners' failure to load goods on the initially scheduled vessel and subsequent export on a different vessel after the rule change led to the duty being rightfully collected. The court found no basis for refund and dismissed the petitions, citing Section 16(1)(a) of the Customs Act regarding the applicable duty rate at the time of export clearance. en-us Fri, 24 Dec 1999 00:00:00 +0530 Wed, 14 Jul 2010 11:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45838 The court upheld the levy of 10% export duty on rough granite under newly amended rules, ruling that the duty was correctly imposed as per the rules effective from 1-3-1992. The petitioners' failure to load goods on the initially scheduled vessel and subsequent export on a different vessel after the rule change led to the duty being rightfully collected. The court found no basis for refund and dismissed the petitions, citing Section 16(1)(a) of the Customs Act regarding the applicable duty rate at the time of export clearance. Case-Laws Customs Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45838