https://www.taxtmi.com/caselaws?id=73260 The Tribunal upheld the rejection of the claim for refund of basic customs duty on imported goods, ruling that the goods were correctly charged duty based on the date of entry inwards of the vessel when the exemption notification was not in force. Despite conflicting interpretations from different High Courts, the Tribunal followed the Calcutta High Court's view that goods become leviable to duty if the exemption notification is not in force at the time of bill entry presentation. Consequently, the appeal was dismissed, affirming the levy of basic customs duty on the imported goods. en-us Thu, 13 Aug 1987 00:00:00 +0530 Mon, 30 May 2011 16:26:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73260 The Tribunal upheld the rejection of the claim for refund of basic customs duty on imported goods, ruling that the goods were correctly charged duty based on the date of entry inwards of the vessel when the exemption notification was not in force. Despite conflicting interpretations from different High Courts, the Tribunal followed the Calcutta High Court's view that goods become leviable to duty if the exemption notification is not in force at the time of bill entry presentation. Consequently, the appeal was dismissed, affirming the levy of basic customs duty on the imported goods. Case-Laws Customs Thu, 13 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73260