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2010 (7) TMI 186 - HC - CustomsRelease of documents - Let Export Order given on 22.12.2009 and duty @ 5% paid on 23.12.2009. loading of vessel commenced on 20.12.2009 and completed on 25.12.2009. Rate of duty increased to 10% w.e.f. 24.12.2009 and Department seeking additional duty. Petitioner contending that duplicate/exchange control copy of shipping bill and statutory declaration form not provided. Held that – rate of duty and valuation applicable as prevalent on date of let export order. Demand need to be raised finalization assessment, if additional duty sought to be recovered. Documents cannot be withheld after issue of let export order. Document to be released.
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