https://www.taxtmi.com/caselaws?id=105997 The Tribunal upheld the decision rejecting a claim for Customs duty refund based on the entry inward date of goods. The appellant's argument for a later duty rate due to a budget change on 1-3-1988 was dismissed as entry inward was granted on 29-2-1988. Despite contentions on the proper officer's grant of entry inward, evidence supported the Assistant Collector's decision. The Tribunal emphasized the vessel's readiness for cargo discharge on 29-2-1988, aligning with Customs procedures and prevailing duty rates. The appeal was dismissed, affirming 29-2-1988 as the entry inward date for duty calculation. en-us Fri, 10 Dec 1999 00:00:00 +0530 Mon, 12 Mar 2012 12:44:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105997 The Tribunal upheld the decision rejecting a claim for Customs duty refund based on the entry inward date of goods. The appellant's argument for a later duty rate due to a budget change on 1-3-1988 was dismissed as entry inward was granted on 29-2-1988. Despite contentions on the proper officer's grant of entry inward, evidence supported the Assistant Collector's decision. The Tribunal emphasized the vessel's readiness for cargo discharge on 29-2-1988, aligning with Customs procedures and prevailing duty rates. The appeal was dismissed, affirming 29-2-1988 as the entry inward date for duty calculation. Case-Laws Customs Fri, 10 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105997