Customs duty rate follows bill of entry date, so a rescinded exemption notification could not be claimed.

Section 15(1)(a) of the Customs Act fixes the rate of duty for goods entered for home consumption by reference to the date the bill of entry is presented, not the date of arrival of the consignment. Because the bill of entry was filed after Notification No. 69/87 had been rescinded, the exemption benefit was unavailable. The date of landing did not govern duty liability where the statute makes presentation of the bill of entry the relevant date.

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Issues: Whether the benefit of Notification No. 69/87 was available to the imported goods when the bill of entry was filed after the notification had been rescinded, and whether the rate of duty was to be determined with reference to the date of arrival of the goods or the date of presentation of the bill of entry.

Analysis: Section 15(1)(a) of the Customs Act governs the determination of the rate of duty for goods entered for home consumption under Section 46 and fixes the applicable rate with reference to the date on which the bill of entry is presented. As the bill of entries were filed on 6-6-1989, after rescission of Notification No. 69/87 on 29-5-1989, the notification could not be availed of. The date of landing of the consignments did not control the duty liability in the face of the statutory rule governing the relevant date.

Conclusion: The benefit of Notification No. 69/87 was not available, and the claim failed in favour of Revenue.

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