https://www.taxtmi.com/caselaws?id=217285 Section 15 of the Customs Act, 1962 fixes the relevant date for customs duty by reference to the deemed presentation of the bill of entry, and a bill filed before vessel entry inwards is treated as presented on that later date. A notification issued under Section 25 of the same Act takes effect from its date of issue unless a later date is stated, so an import falling on that date is subject to the notified tariff. Distinct tariff headings within Chapter 15 may validly attract different tariff values where the statutory scheme recognises separate classes of goods, and such classification is not unconstitutional discrimination under Article 14. en-us Fri, 20 Jan 2012 00:00:00 +0530 Wed, 10 Oct 2012 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217285 Section 15 of the Customs Act, 1962 fixes the relevant date for customs duty by reference to the deemed presentation of the bill of entry, and a bill filed before vessel entry inwards is treated as presented on that later date. A notification issued under Section 25 of the same Act takes effect from its date of issue unless a later date is stated, so an import falling on that date is subject to the notified tariff. Distinct tariff headings within Chapter 15 may validly attract different tariff values where the statutory scheme recognises separate classes of goods, and such classification is not unconstitutional discrimination under Article 14. Case-Laws Customs Fri, 20 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217285