Supreme Court · 1995 INSC 613 · Decided 11 October 1995
The Principal Appraiser (Exports) Collectorate of Customs Central Excise and ORS. v. Esajee Tayabally Kapasi, Calicut
- Court
- Supreme Court of India
- Citation
- 1995 INSC 613 · [1995] SUPP. 4 S.C.R. 214
- Case number
- CIVIL APPEAL No. 1482/1976
- Decided
- 11 October 1995
- Bench
- B.P. JEEVAN REDDY, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Customs Act Section 39
Headnote
APPRAISER (EXPORTS) COLLECTORATE OF CUSTOMS CENTRAL EXCISE AND ORS. \'. ESAJEE TAYABALLY KAPASI, CALICUT B OCTOBER 11, 1995 !B.P . .JEEVAN REDDY AND S.B. MAJMUDAR, JJ.I Customs A ct, 1962-Section 16( I) Proviso r/w-ss 39, 50 and 5 l-Exp01t dul_v Rate of-Date of 'enuy oat1varct-Releva11t shipping bills for goods booked to the shipped on board. TI1e shipping bills were for getting entry outwards D for the ship N. The duty payable on the export of the said goods at the then prevailing rate was assessed by the customs authorities. The respon­ dent paid the duty. The 'entry
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