https://www.taxtmi.com/caselaws?id=247237 The tribunal upheld the demand for differential duty against the appellant, M/s. The Great Eastern Shipping Co. Ltd., based on the date of entry inwards recorded by Customs, rejecting the appellant's argument that delays in granting entry should not penalize importers. Legal precedents supported the Customs' position that duty liability is correctly imposed according to the date of entry inwards as per Customs records. The tribunal emphasized the importance of Customs documentation and established legal principles in determining duty rates for imported goods, ultimately dismissing the appeal. en-us Tue, 25 Mar 2014 00:00:00 +0530 Fri, 05 Sep 2014 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247237 The tribunal upheld the demand for differential duty against the appellant, M/s. The Great Eastern Shipping Co. Ltd., based on the date of entry inwards recorded by Customs, rejecting the appellant's argument that delays in granting entry should not penalize importers. Legal precedents supported the Customs' position that duty liability is correctly imposed according to the date of entry inwards as per Customs records. The tribunal emphasized the importance of Customs documentation and established legal principles in determining duty rates for imported goods, ultimately dismissing the appeal. Case-Laws Customs Tue, 25 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247237