https://www.taxtmi.com/caselaws?id=82453 The Tribunal ruled in favor of the respondents, holding that the concessional duty rate under Notification 236/82 applied based on the date of filing the bill of entry for home consumption after the notification's introduction. The Tribunal rejected the Revenue's argument that the duty rate should be determined based on the original bill of entry for warehousing filed before the notification. They upheld the lower appellate authority's decision, emphasizing that the benefit of the notification should apply to the bill for home consumption filed post the notification's enforcement to avoid revenue loss. en-us Mon, 07 Sep 1992 00:00:00 +0530 Tue, 05 Jul 2011 12:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82453 The Tribunal ruled in favor of the respondents, holding that the concessional duty rate under Notification 236/82 applied based on the date of filing the bill of entry for home consumption after the notification's introduction. The Tribunal rejected the Revenue's argument that the duty rate should be determined based on the original bill of entry for warehousing filed before the notification. They upheld the lower appellate authority's decision, emphasizing that the benefit of the notification should apply to the bill for home consumption filed post the notification's enforcement to avoid revenue loss. Case-Laws Customs Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82453