https://www.taxtmi.com/caselaws?id=91843 The Tribunal upheld the Customs Department's decision to levy duty based on the rate in force on 21-3-1990, the recorded entry inwards date, rejecting the appeal. The case clarified that the entry inwards date recorded in the custom register is crucial in determining the duty rate for imported goods under Section 15 of the Customs Act, 1962. The standing order facilitating discharge upon filing the Kutcha Bill of Entry did not override the legal provisions, emphasizing the importance of the entry inwards date for duty assessment. 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=91843 The Tribunal upheld the Customs Department's decision to levy duty based on the rate in force on 21-3-1990, the recorded entry inwards date, rejecting the appeal. The case clarified that the entry inwards date recorded in the custom register is crucial in determining the duty rate for imported goods under Section 15 of the Customs Act, 1962. The standing order facilitating discharge upon filing the Kutcha Bill of Entry did not override the legal provisions, emphasizing the importance of the entry inwards date for duty assessment. Case-Laws Customs Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91843