https://www.taxtmi.com/caselaws?id=80053 The Tribunal ruled in favor of the appellant in the case concerning the assessment of duty on an imported car. It held that the duty rate should be determined based on the date of presenting the Bill of Entry, which was before the ship was re-berthed. The Tribunal emphasized that the act of importation was completed upon the ship's initial arrival and berthing. Therefore, the assessment applying the higher duty rate after re-berthing was deemed legally unsustainable. The appellant's argument regarding the rate of exchange for duty valuation was also rejected, in line with the Customs Act provisions. en-us Thu, 27 Jul 1989 00:00:00 +0530 Tue, 14 Jun 2011 13:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80053 The Tribunal ruled in favor of the appellant in the case concerning the assessment of duty on an imported car. It held that the duty rate should be determined based on the date of presenting the Bill of Entry, which was before the ship was re-berthed. The Tribunal emphasized that the act of importation was completed upon the ship's initial arrival and berthing. Therefore, the assessment applying the higher duty rate after re-berthing was deemed legally unsustainable. The appellant's argument regarding the rate of exchange for duty valuation was also rejected, in line with the Customs Act provisions. Case-Laws Customs Thu, 27 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80053