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of CESTAT adjudicated a customs duty dispute concerning crude palm oil import. The tribunal determined that the enhanced Basic Customs Duty (BCD) rate of 30% notified on 17.11.2017 was not applicable since the official gazette publication occurred on 20.11.2017, subsequent to the entry inward dates of 18.11.2017 and 19.11.2017. Consequently, the appellant is liable to pay the original BCD rate of 15% and is entitled to a refund of excess customs duty paid, including applicable interest. The tribunal ruled in favor of the appellant, effectively nullifying the retrospective duty enhancement.
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