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1995 (10) TMI 45 - SC - CustomsWhether the rate of customs duty prevalent at the date of entry outwards of the vessel was to be operative? Whether the change in the rate of duty by any notification subsequent to the date of entry outwards of the vessel but before the actual arrival of the vessel in the port was to be operative? Held that:- It is well settled that the relevant rate of customs duty in connection with the export of goods would be the rate which prevailed when the `entry outwards' for the vessel which ultimately exported the goods, was effected and subsequent changes in the rate of duty before the actual arrival of the vessel would be irrelevant. In the present case the situation is slightly different. The earlier `entry outwards' for vessel S.S. Neils Maersk remained inoperative and ineffective. For that vessel Section 39 of the Act never operated. It is only for the second vessel S.S. P'Xilas that an effective `entry outwards' became operative and under Section 39 of the Act as per the said `entry outwards' the goods could be loaded on the ship and could be exported. It is this `entry outwards', therefore, which would be the relevant entry qua which the rate of customs duty for export had to be worked out. Respondent's writ petition was, therefore, liable to be dismissed and was erroneously allowed by the High Court.In the result this appeal succeeds and is allowed. The judgment and order of the High Court are set aside.
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