https://www.taxtmi.com/caselaws?id=80735 The Tribunal upheld the lower authorities' decision, dismissing the appeal and ruling that the duty rate prevailing on the date of entry inward to the vessel, 2-3-1982, should apply for imported goods. The judgment clarified the significance of the date of entry inward in determining the applicable duty rate under the Customs Act, in line with legal precedents from the Supreme Court and High Courts. en-us Fri, 15 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80735 The Tribunal upheld the lower authorities' decision, dismissing the appeal and ruling that the duty rate prevailing on the date of entry inward to the vessel, 2-3-1982, should apply for imported goods. The judgment clarified the significance of the date of entry inward in determining the applicable duty rate under the Customs Act, in line with legal precedents from the Supreme Court and High Courts. Case-Laws Customs Fri, 15 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80735