https://www.taxtmi.com/caselaws?id=87526 Section 15(1)(a) of the Customs Act fixes the rate of duty for goods entered for home consumption by reference to the date the bill of entry is presented, not the date of arrival of the consignment. Because the bill of entry was filed after Notification No. 69/87 had been rescinded, the exemption benefit was unavailable. The date of landing did not govern duty liability where the statute makes presentation of the bill of entry the relevant date. en-us Wed, 23 Apr 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:57:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87526 Section 15(1)(a) of the Customs Act fixes the rate of duty for goods entered for home consumption by reference to the date the bill of entry is presented, not the date of arrival of the consignment. Because the bill of entry was filed after Notification No. 69/87 had been rescinded, the exemption benefit was unavailable. The date of landing did not govern duty liability where the statute makes presentation of the bill of entry the relevant date. Case-Laws Customs Wed, 23 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87526