https://www.taxtmi.com/caselaws?id=100916 For customs duty under Section 15(1)(a) of the Customs Act, 1962, the relevant date for determining the applicable rate is the date of presentation of the bill of entry, not the later date of clearance. On that basis, the bill of entry presented on 6-7-2000 remained chargeable at the rate in force on that date and could not be subjected to the later enhanced rate, while the bill of entry presented on 2-8-2000 was liable to duty at the revised rate then in force. The differential duty demand was therefore sustainable only for the later bill of entry, and the earlier demand was set aside. en-us Fri, 09 Nov 2001 00:00:00 +0530 Tue, 07 Feb 2012 17:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100916 For customs duty under Section 15(1)(a) of the Customs Act, 1962, the relevant date for determining the applicable rate is the date of presentation of the bill of entry, not the later date of clearance. On that basis, the bill of entry presented on 6-7-2000 remained chargeable at the rate in force on that date and could not be subjected to the later enhanced rate, while the bill of entry presented on 2-8-2000 was liable to duty at the revised rate then in force. The differential duty demand was therefore sustainable only for the later bill of entry, and the earlier demand was set aside. Case-Laws Customs Fri, 09 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100916