https://www.taxtmi.com/caselaws?id=165797 The court upheld the Appellate Order, rejecting the revision application and affirming that the levy of customs duty on imported goods was determined based on the date of entry inwards (15-9-1977). The Government's position was supported, emphasizing that the petitioners' argument would render Section 15(1) redundant, contrary to principles of harmonious construction. en-us Sat, 31 Oct 1981 00:00:00 +0530 Tue, 12 Aug 2014 12:26:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165797 The court upheld the Appellate Order, rejecting the revision application and affirming that the levy of customs duty on imported goods was determined based on the date of entry inwards (15-9-1977). The Government's position was supported, emphasizing that the petitioners' argument would render Section 15(1) redundant, contrary to principles of harmonious construction. Case-Laws Customs Sat, 31 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165797