https://www.taxtmi.com/caselaws?id=82262 The Tribunal dismissed the appeal, affirming that the relevant date for determining the rate of import duty is the vessel's entry inwards, as per Section 15 of the Customs Act. The decision aligned with the Supreme Court's interpretation and rejected the appellants' argument based on the initial entry into Indian waters, emphasizing the importance of following the prescribed procedure under the Act. en-us Tue, 17 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82262 The Tribunal dismissed the appeal, affirming that the relevant date for determining the rate of import duty is the vessel's entry inwards, as per Section 15 of the Customs Act. The decision aligned with the Supreme Court's interpretation and rejected the appellants' argument based on the initial entry into Indian waters, emphasizing the importance of following the prescribed procedure under the Act. Case-Laws Customs Tue, 17 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82262