https://www.taxtmi.com/caselaws?id=81021 The Tribunal set aside the confiscation of imported synthetic rags, allowing release after complete mutilation at the appellant's cost under Customs supervision. The duty rate discrepancy was resolved by upholding the 80% rate due to incomplete pre-mutilation. Importers were not eligible for a reduced duty rate as the vessel's entry inwards occurred before the effective date of the notification. The relevant date for calculating duty was determined to be the date of entry inwards of the vessel, leading to the resolution of the issues based on legal interpretations and precedents. en-us Tue, 27 Nov 1990 00:00:00 +0530 Tue, 21 Jun 2011 18:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81021 The Tribunal set aside the confiscation of imported synthetic rags, allowing release after complete mutilation at the appellant's cost under Customs supervision. The duty rate discrepancy was resolved by upholding the 80% rate due to incomplete pre-mutilation. Importers were not eligible for a reduced duty rate as the vessel's entry inwards occurred before the effective date of the notification. The relevant date for calculating duty was determined to be the date of entry inwards of the vessel, leading to the resolution of the issues based on legal interpretations and precedents. Case-Laws Customs Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81021