https://www.taxtmi.com/caselaws?id=114697 The Tribunal upheld the Commissioner (Appeals)'s decision to calculate the rate of duty for goods not warehoused under Section 68 of the Customs Act based on the date when the Bill of Entry was presented for home consumption. The Tribunal distinguished the case from the Kesoram Rayon judgment, emphasizing that the goods were in the custody of the appellants under Section 48, not warehoused under Section 68. The Revenue's appeal was dismissed as the Supreme Court judgment cited was deemed inapplicable, and the Tribunal found no merit in their argument. en-us Thu, 25 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 10:44:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114697 The Tribunal upheld the Commissioner (Appeals)'s decision to calculate the rate of duty for goods not warehoused under Section 68 of the Customs Act based on the date when the Bill of Entry was presented for home consumption. The Tribunal distinguished the case from the Kesoram Rayon judgment, emphasizing that the goods were in the custody of the appellants under Section 48, not warehoused under Section 68. The Revenue's appeal was dismissed as the Supreme Court judgment cited was deemed inapplicable, and the Tribunal found no merit in their argument. Case-Laws Customs Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114697