https://www.taxtmi.com/caselaws?id=167056 The Tribunal upheld the denial of the concessional duty rate for imported goods under Notification No. 29/79-Cus due to the deletion of the relevant entry. It ruled that the appellants did not have a vested right in the benefit conferred by the notification and emphasized that duty assessment is governed by the Customs Act. The Tribunal rejected the argument to deem the Bill of Entry for warehouse clearance as one for home consumption. It affirmed the impugned order, highlighting the limited jurisdiction of quasi-judicial authorities in addressing customs clearance delay grievances, suggesting recourse to a civil court for such matters. en-us Fri, 15 Jun 1984 00:00:00 +0530 Thu, 04 Dec 2014 17:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167056 The Tribunal upheld the denial of the concessional duty rate for imported goods under Notification No. 29/79-Cus due to the deletion of the relevant entry. It ruled that the appellants did not have a vested right in the benefit conferred by the notification and emphasized that duty assessment is governed by the Customs Act. The Tribunal rejected the argument to deem the Bill of Entry for warehouse clearance as one for home consumption. It affirmed the impugned order, highlighting the limited jurisdiction of quasi-judicial authorities in addressing customs clearance delay grievances, suggesting recourse to a civil court for such matters. Case-Laws Customs Fri, 15 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167056