Custom
Querist :
Anonymous
(Querist) 18 August 2011
This query is : Resolved
Can any one guide me any case study regarding late export order relevant to section 50 & 51 of custom Act where duty has been increased after getting late export order.
C M Sharma
(Expert) 18 August 2011
Please refer to Naryana Bandekar Vs CC, Goa Cus Appela No. 2 of 2009 decided on 18-08-2010 {2010 (259) ELT 362 (Bom)}
Vessel arrived on 01-03-2007 whereas Let Export was issued on 28-02-2007.
Duty was imposed on 01-03-2007, date of starting of loading is irrelevant.
C M Sharma