https://www.taxtmi.com/caselaws?id=106840 The Tribunal ruled in favor of the customs authorities, overturning the Commissioner (Appeals)'s decision and reinstating the Assistant Commissioner's order. It held that the vessel's entry inwards for customs clearance should be determined by the actual entry date recorded by the customs department, considering factors like bad weather conditions that delayed boarding. The Tribunal emphasized the customs authorities' discretion in granting entry inwards based on procedural requirements and external factors affecting vessel operations, ultimately denying the importer's request to amend the entry date for lower duty rates. en-us Fri, 28 Jun 2002 00:00:00 +0530 Thu, 15 Mar 2012 18:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106840 The Tribunal ruled in favor of the customs authorities, overturning the Commissioner (Appeals)'s decision and reinstating the Assistant Commissioner's order. It held that the vessel's entry inwards for customs clearance should be determined by the actual entry date recorded by the customs department, considering factors like bad weather conditions that delayed boarding. The Tribunal emphasized the customs authorities' discretion in granting entry inwards based on procedural requirements and external factors affecting vessel operations, ultimately denying the importer's request to amend the entry date for lower duty rates. Case-Laws Customs Fri, 28 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106840