Customs duty rate follows the bill of entry date, so an amended notification governs later-filed imports.

For goods entered for home consumption, the relevant customs duty rate is fixed by Section 15(1)(a) of the Customs Act, 1962, which takes the date of presentation of the bill of entry as the decisive date. Where the bill of entry is filed after an amended notification has come into force, the amended rate applies to the import. The analysis therefore treats the timing of the bill of entry as determinative of the duty payable, with the later notification governing assessment.

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Issues: Whether the rate of customs duty on imported goods was to be determined on the date of presentation of the bill of entry, making the amended notification applicable.

Analysis: The applicable rate of duty for goods entered for home consumption under Section 46 is governed by Section 15(1)(a) of the Customs Act, 1962, which fixes the relevant date as the date on which the bill of entry is presented. Since the bill of entry was filed after the amended notification had already come into force, the amended rate governed the import.

Conclusion: The amended notification applied and the customs duty was correctly assessed at 35%.

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