https://www.taxtmi.com/caselaws?id=80917 The Appellate Tribunal CEGAT, New Delhi ruled on the interpretation of Section 15 of the Customs Act concerning the rate of duty for imported goods and the validity of filing supplementary Bills of Entry after an exemption notification expiry. The Tribunal held that the date of filing the Bill of Entry is crucial for duty determination, rejecting the argument that the supplementary Bill should be amended in the original Bill. The appeal was allowed, overturning the Appellate Collector's decision and reinstating the Assistant Collector's ruling, affirming the legitimacy of filing supplementary Bills of Entry in customs clearance. en-us Mon, 15 Oct 1990 00:00:00 +0530 Tue, 21 Jun 2011 12:20:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80917 The Appellate Tribunal CEGAT, New Delhi ruled on the interpretation of Section 15 of the Customs Act concerning the rate of duty for imported goods and the validity of filing supplementary Bills of Entry after an exemption notification expiry. The Tribunal held that the date of filing the Bill of Entry is crucial for duty determination, rejecting the argument that the supplementary Bill should be amended in the original Bill. The appeal was allowed, overturning the Appellate Collector's decision and reinstating the Assistant Collector's ruling, affirming the legitimacy of filing supplementary Bills of Entry in customs clearance. Case-Laws Customs Mon, 15 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80917