https://www.taxtmi.com/caselaws?id=81150 The tribunal held that pumping guarantees cannot be treated as Bills of Entry for duty computation under Section 15 of the Customs Act. The appellants were required to pay duty at the enhanced rate based on the Bill of Entry presentation date, as per statutory provisions, despite arguments relying on procedural public notices. The appeal was dismissed, affirming the duty payment at the increased rate. en-us Mon, 18 Mar 1991 00:00:00 +0530 Wed, 22 Jun 2011 17:23:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81150 The tribunal held that pumping guarantees cannot be treated as Bills of Entry for duty computation under Section 15 of the Customs Act. The appellants were required to pay duty at the enhanced rate based on the Bill of Entry presentation date, as per statutory provisions, despite arguments relying on procedural public notices. The appeal was dismissed, affirming the duty payment at the increased rate. Case-Laws Customs Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81150