https://www.taxtmi.com/caselaws?id=87204 The Tribunal held in favor of the appellant, determining that the date of presentation of the Bill of Entry under Section 46 of the Customs Act should be when the proper officer received it, not when it was submitted to the concerned clerk for administrative convenience. The decision emphasized the importance of adhering to statutory requirements over administrative procedures for accurate assessment of imported goods. Compliance with Section 46 was deemed crucial, and administrative orders were not to override statutory provisions in ensuring the integrity of the law. 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=87204 The Tribunal held in favor of the appellant, determining that the date of presentation of the Bill of Entry under Section 46 of the Customs Act should be when the proper officer received it, not when it was submitted to the concerned clerk for administrative convenience. The decision emphasized the importance of adhering to statutory requirements over administrative procedures for accurate assessment of imported goods. Compliance with Section 46 was deemed crucial, and administrative orders were not to override statutory provisions in ensuring the integrity of the law. Case-Laws Customs Thu, 17 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87204