https://www.taxtmi.com/caselaws?id=209511 The High Court dismissed the Reference Case Petition as no significant legal questions arose from the facts presented in the case. The Tribunal determined that corrections made on the same day as the initial submission of the Bill of Entry should be considered to have been filed on the original date, leading to the conclusion that the Special Additional Duty of Customs did not apply. The proper presentation of the Bill of Entry was established, emphasizing timely corrections as part of the original presentation date. The Tribunal clarified that corrected Bill of Entry should be deemed presented on the original submission date for Section 15(1) of the Customs Act, 1962. en-us Fri, 11 Mar 2011 00:00:00 +0530 Wed, 17 Jul 2013 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209511 The High Court dismissed the Reference Case Petition as no significant legal questions arose from the facts presented in the case. The Tribunal determined that corrections made on the same day as the initial submission of the Bill of Entry should be considered to have been filed on the original date, leading to the conclusion that the Special Additional Duty of Customs did not apply. The proper presentation of the Bill of Entry was established, emphasizing timely corrections as part of the original presentation date. The Tribunal clarified that corrected Bill of Entry should be deemed presented on the original submission date for Section 15(1) of the Customs Act, 1962. Case-Laws Customs Fri, 11 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209511