https://www.taxtmi.com/caselaws?id=74905 The Tribunal overturned the Addl. Collector's decision on the date of presentation of the Bill of Entry (B/E) for synthetic rags, ruling that the correct B/E was filed on 11-3-1987, not 8-1-1987 as initially determined. The dispute centered on accurately identifying the consignments of woollen and synthetic rags through invoice numbers and proper documentation. Emphasizing the importance of procedural compliance under the Customs Act, the Tribunal clarified the appropriate B/E for clearance, highlighting the necessity of precise documentation in customs clearance processes. en-us Thu, 16 Mar 1989 00:00:00 +0530 Mon, 13 Jun 2011 12:16:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74905 The Tribunal overturned the Addl. Collector's decision on the date of presentation of the Bill of Entry (B/E) for synthetic rags, ruling that the correct B/E was filed on 11-3-1987, not 8-1-1987 as initially determined. The dispute centered on accurately identifying the consignments of woollen and synthetic rags through invoice numbers and proper documentation. Emphasizing the importance of procedural compliance under the Customs Act, the Tribunal clarified the appropriate B/E for clearance, highlighting the necessity of precise documentation in customs clearance processes. Case-Laws Customs Thu, 16 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74905