1986 (9) TMI 210 - AT - Customs

Summary

The Appellate Tribunal CEGAT in New Delhi heard a case where duty refund was claimed for coffee export. The shipping bill was presented on 25-8-1981 and later amended to change the ship's name. The duty was paid before the amendment, and the goods were shipped after. The tribunal held that the duty refund was valid as duty on coffee export was abolished before the actual shipment date. The appeal by the Collector of Customs was dismissed. (Case Citation: 1986 (9) TMI 210 - CEGAT, NEW DELHI)