Customs duty rate follows original bill of entry date; later amendment relates back when made at customs' instance.

Where entry inwards is granted on the basis of an originally filed bill of entry, the rate of customs duty is determined by the date of that original filing, and a later amendment made at the instance of customs authorities relates back to that date. On the facts noted, the concessional rate in force on 3 October 1986 governed the duty liability, and the subsequent amendment could not alter the applicable rate. The objection based on unjust enrichment was left for consideration in the refund proceedings, separately and in accordance with law.

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Issues: Whether the rate of customs duty and auxiliary duty payable on imported goods was to be determined with reference to the date on which entry inwards was granted and the bill of entry was originally filed, and whether a subsequent amendment to the bill of entry could relate back to that date.

Analysis: The bill of entry had been filed and entry inwards had been granted on 3 October 1986, when the concessional rate of duty was in force. The subsequent amendment of the bill of entry was made only at the instance of the customs authorities. In these circumstances, the relevant date for charging duty was the date of the original bill of entry and entry inwards, and the later amendment could not displace that position. The objection based on unjust enrichment was left to be examined in the refund proceedings.

Conclusion: The duty chargeable was the duty prevailing on 3 October 1986, and the amended bill of entry related back to that date. The assessee succeeded on the rate-of-duty issue.

Final Conclusion: The appeal was disposed of by affirming that the concessional rate applicable on the original filing date governed the duty liability, while the refund claim was to be considered separately in accordance with law.

Ratio Decidendi: Where entry inwards is granted on the basis of an originally filed bill of entry, a later amendment to that bill of entry relates back to the original date for determining the rate of customs duty.

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