https://www.taxtmi.com/caselaws?id=91842 The Tribunal upheld the duty determination based on the rate applicable on 21-3-1990, rejecting the appeal by M/s. Hindustan Petroleum Corporation Ltd. The decision emphasized the date of entry inward as per the custom register, in accordance with Section 15 of the Customs Act, over procedural compliance on 19-3-1990. The judgment reaffirmed legal provisions governing duty rate calculation and aligned with precedents, highlighting the importance of the date of entry inward for duty assessments. en-us Tue, 08 Jun 1999 00:00:00 +0530 Fri, 21 Oct 2011 14:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91842 The Tribunal upheld the duty determination based on the rate applicable on 21-3-1990, rejecting the appeal by M/s. Hindustan Petroleum Corporation Ltd. The decision emphasized the date of entry inward as per the custom register, in accordance with Section 15 of the Customs Act, over procedural compliance on 19-3-1990. The judgment reaffirmed legal provisions governing duty rate calculation and aligned with precedents, highlighting the importance of the date of entry inward for duty assessments. Case-Laws Customs Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91842