https://www.taxtmi.com/caselaws?id=86785 The Tribunal dismissed the appeals, upholding the Customs authorities' position on both issues. It held that the relevant date for assessing the duty rate is the date of entry inward of the vessel, as per the Customs Act, 1962 and relevant case law. Additionally, the Tribunal found that the notification date for the customs duty rate change was effective from the date of its publication in the official gazette, in line with Supreme Court precedent. Consequently, the Customs authorities were deemed justified in applying the revised duty rates and finalizing the bill of entry accordingly, leading to the dismissal of the appeals. en-us Fri, 02 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:18:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86785 The Tribunal dismissed the appeals, upholding the Customs authorities' position on both issues. It held that the relevant date for assessing the duty rate is the date of entry inward of the vessel, as per the Customs Act, 1962 and relevant case law. Additionally, the Tribunal found that the notification date for the customs duty rate change was effective from the date of its publication in the official gazette, in line with Supreme Court precedent. Consequently, the Customs authorities were deemed justified in applying the revised duty rates and finalizing the bill of entry accordingly, leading to the dismissal of the appeals. Case-Laws Customs Fri, 02 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86785