Customs duty rate follows the bill of entry date after manifest filing, not an earlier entry inward date.

Customs duty is determined by the date on which the bill of entry is treated as presented, not by an earlier unauthorised entry inward. Because Section 31 bars unloading until entry inward is granted and that grant depends on delivery of the import manifest, entry inward could not validly arise before the manifest was filed. On the facts, the manifest was filed on 12-9-1996, so the proviso to Section 15(1) fixed that date as the relevant date for valuation and rate. The duty rate in force on 12-9-1996 therefore applied, and any earlier unloading contrary to Section 31 could not change the applicable rate.

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Issues: Whether the rate of customs duty was to be determined with reference to the date on which entry inward was granted to the vessel, or with reference to the later date on which the bill of entry was deemed to have been presented after the import manifest was filed.

Analysis: Section 31(1) prohibits unloading of imported goods until entry inward is granted, and Section 31(2) makes such grant dependent upon delivery of the import manifest or sufficient cause shown for non-delivery. On the facts, the manifest was filed only on 12-9-1996, so entry inward could not have been validly granted before that date. The proviso to Section 15(1) therefore required the bill of entry to be treated as presented on 12-9-1996, making the duty rate prevailing on that date applicable. Any earlier unloading contrary to Section 31(1) could not alter the legally relevant date.

Conclusion: The applicable rate of duty was the rate in force on 12-9-1996, after Notification 72/96, and the assessee's contention failed.

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