https://www.taxtmi.com/caselaws?id=167360 The Appellate Tribunal had jurisdiction over transferred proceedings from the Central Government and treated them as an appeal directly filed before it. In determining customs duty exemption, the Tribunal held that the date of bill presentation, not the date of goods entering territorial waters, was crucial. Legal precedents, including the Supreme Court decision in Prakash Cotton Mills v. B. Sen & Ors., supported this interpretation over relying on the date of goods' entry for duty exemption. The Tribunal upheld the lower authorities' decision, confirming duty collection based on the date of bill presentation. en-us Tue, 09 Apr 1985 00:00:00 +0530 Wed, 17 Dec 2014 14:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167360 The Appellate Tribunal had jurisdiction over transferred proceedings from the Central Government and treated them as an appeal directly filed before it. In determining customs duty exemption, the Tribunal held that the date of bill presentation, not the date of goods entering territorial waters, was crucial. Legal precedents, including the Supreme Court decision in Prakash Cotton Mills v. B. Sen & Ors., supported this interpretation over relying on the date of goods' entry for duty exemption. The Tribunal upheld the lower authorities' decision, confirming duty collection based on the date of bill presentation. Case-Laws Customs Tue, 09 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167360