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1972 (3) TMI 29 - SC - CustomsWhether the shipment and export of iron ore by the appellant became liable to the said duty introduced on 2 August, 1966? Held that:- Section 16 of the 1962 Act speaks of the fictional date only in relation to the order the date of entry outwards of the vessel. In the present case, the order of entry outwards of the vessel was made prior to 2 August, 1966. Therefore, the Customs Authorities in the impugned order acted without jurisdiction in imposing duty on the export by holding that the date of entry outwards of the vessel was the date "when the vessel arrived". For the foregoing reasons the appellant is entitled to an order cancelling the notice dated 28 January, 1967 by which the Customs Authorities demanded duty from the appellant. The order of the Judicial Commissioner is set aside. There will be a writ setting aside the notice dated 28 January, 1967 and an order forbearing the respondents from taking any steps or proceedings pursuant to the notice dated 28 January, 1967. There will also be an order quashing the order of the Assistant Collector of Customs dated 19 April, 1967 which gave effect to the notice and held the appellant liable to pay the export duty.
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