https://www.taxtmi.com/caselaws?id=108489 Customs duty is determined by the date on which the bill of entry is treated as presented, not by an earlier unauthorised entry inward. Because Section 31 bars unloading until entry inward is granted and that grant depends on delivery of the import manifest, entry inward could not validly arise before the manifest was filed. On the facts, the manifest was filed on 12-9-1996, so the proviso to Section 15(1) fixed that date as the relevant date for valuation and rate. The duty rate in force on 12-9-1996 therefore applied, and any earlier unloading contrary to Section 31 could not change the applicable rate. en-us Fri, 02 May 2003 00:00:00 +0530 Sat, 31 Mar 2012 18:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108489 Customs duty is determined by the date on which the bill of entry is treated as presented, not by an earlier unauthorised entry inward. Because Section 31 bars unloading until entry inward is granted and that grant depends on delivery of the import manifest, entry inward could not validly arise before the manifest was filed. On the facts, the manifest was filed on 12-9-1996, so the proviso to Section 15(1) fixed that date as the relevant date for valuation and rate. The duty rate in force on 12-9-1996 therefore applied, and any earlier unloading contrary to Section 31 could not change the applicable rate. Case-Laws Customs Fri, 02 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108489