1997 (7) TMI 179

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....n this appeal is whether the respondents are entitled to avail the benefit of the exemption from customs duty granted under Notification No. 81- Customs, dated March 19, 1985 on item are exported by them. The Shipping Bill in respect of the said export was presented to the Marmagoa Customs on March 8, 1985, the Customs authorities granted entry outwards to the ship on March 11, 1985. In the impugn....

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.... In view of the said decision, it must be held that the respondents were not entitled to seek exemption from duty under the Notification dated March 17, 1985 since the entry outwards had been made on March 11, 1985. The impugned judgment of the High Court cannot, therefore, be upheld and has to be set aside. 2. The appeal is, accordingly, allowed, the impugned judgment of the High Court is set ....