Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the date and the time when the bills of entry presented for home consumption was 40%, the same had been already paid by the petitioner. This by no means could be altered by any power of re-assessment u/s 17 of the Act or at the time of clearance of the goods for home consumption u/s 47 of the Act - HC
Rate of Customs duty - Effective date of notification - on the date of bill of entry or date of clearance of goods - u/s 46 of the Act, the rate of duty enforced on the date and the time when the bills of entry presented for home consumption was 40%, the same had been already paid by the petitioner. This by no means could be altered by any power of re-assessment u/s 17 of the Act or at the time of clearance of the goods for home consumption u/s 47 of the Act - HC
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