https://www.taxtmi.com/caselaws?id=97912 The date relevant for determination of customs duty under section 15(1)(a) is the date of presentation of the bill of entry, not the date of payment of duty. An exemption order using the phrase "to be imported" must be construed strictly according to its wording, so its benefit did not extend to goods for which bills of entry had already been filed before the notification was issued. The refund claim was therefore not maintainable and the appeal failed. en-us Wed, 13 Jun 2001 00:00:00 +0530 Wed, 18 Jan 2012 15:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97912 The date relevant for determination of customs duty under section 15(1)(a) is the date of presentation of the bill of entry, not the date of payment of duty. An exemption order using the phrase "to be imported" must be construed strictly according to its wording, so its benefit did not extend to goods for which bills of entry had already been filed before the notification was issued. The refund claim was therefore not maintainable and the appeal failed. Case-Laws Customs Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97912