The CESTAT observed that the date of ‘let export order’ is the date for determining rate of customs duty
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the date of ‘let export order’ is the date for determining rate of customs duty. The duty was paid as per the rate prevalent on the date the ‘Let export order’ was issued, the benefit of reduction in…
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