https://www.taxtmi.com/caselaws?id=101895 The case involved determining the relevant date for presenting the Bill of Entry and the applicability of Special Additional Duty (SAD) of Customs. The majority opinion held that the Bill of Entry should be considered presented on 1-6-98, and corrections made on that date should relate back to the original presentation date, thereby exempting the goods from SAD. The dissenting opinion argued for considering the Bill of Entry presented on 2-6-98, making the goods liable for SAD. Ultimately, the majority opinion prevailed, rejecting the Revenue's appeal and upholding the Commissioner's order, emphasizing the significance of the initial presentation date and the principle of relating corrections back to that date. en-us Fri, 11 Jan 2002 00:00:00 +0530 Mon, 13 Feb 2012 10:33:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101895 The case involved determining the relevant date for presenting the Bill of Entry and the applicability of Special Additional Duty (SAD) of Customs. The majority opinion held that the Bill of Entry should be considered presented on 1-6-98, and corrections made on that date should relate back to the original presentation date, thereby exempting the goods from SAD. The dissenting opinion argued for considering the Bill of Entry presented on 2-6-98, making the goods liable for SAD. Ultimately, the majority opinion prevailed, rejecting the Revenue's appeal and upholding the Commissioner's order, emphasizing the significance of the initial presentation date and the principle of relating corrections back to that date. Case-Laws Customs Fri, 11 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101895