https://www.taxtmi.com/caselaws?id=166808 The Tribunal dismissed the appeal, ruling that the rate of duty should be determined based on the date of removal from the warehouse, not the date the goods entered the territorial waters. The Tribunal relied on precedents such as Prakash Cotton Mills and Jain Sudh Vanaspati Ltd., emphasizing compliance with Section 15 of the Customs Act. The appellants' argument that the concessional rate should apply upon entry into territorial waters was rejected, as subsequent judgments did not support this view. en-us Fri, 25 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 16:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166808 The Tribunal dismissed the appeal, ruling that the rate of duty should be determined based on the date of removal from the warehouse, not the date the goods entered the territorial waters. The Tribunal relied on precedents such as Prakash Cotton Mills and Jain Sudh Vanaspati Ltd., emphasizing compliance with Section 15 of the Customs Act. The appellants' argument that the concessional rate should apply upon entry into territorial waters was rejected, as subsequent judgments did not support this view. Case-Laws Customs Fri, 25 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166808