https://www.taxtmi.com/caselaws?id=87203 The Tribunal ruled in favor of the appellant, determining that the date of presentation of the Bill of Entry should be when it was received by the proper officer designated under Section 46 of the Customs Act, not when submitted to a clerk as per departmental procedure. The Tribunal emphasized that the statutory requirement of presenting the Bill of Entry to the proper officer for entry overrides administrative orders. The appellant's appeal was allowed based on the correct interpretation of the law regarding the assessment date. en-us Thu, 17 Jul 1997 00:00:00 +0530 Sat, 03 Sep 2011 14:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87203 The Tribunal ruled in favor of the appellant, determining that the date of presentation of the Bill of Entry should be when it was received by the proper officer designated under Section 46 of the Customs Act, not when submitted to a clerk as per departmental procedure. The Tribunal emphasized that the statutory requirement of presenting the Bill of Entry to the proper officer for entry overrides administrative orders. The appellant's appeal was allowed based on the correct interpretation of the law regarding the assessment date. Case-Laws Customs Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87203