https://www.taxtmi.com/caselaws?id=354187 The court ruled in favor of the petitioner in a case involving a delay in generating a bill of entry, resulting in a change in customs duty rate for imported 'Yellow Peas'. Despite the respondent's argument based on the Customs Act, the court considered equitable considerations and system errors, directing re-assessment under the previous duty rate. The court quashed the impugned bill, ordered re-assessment at the earlier duty rate, and immediate release of goods due to their perishable nature. The judgment allowed the writ petition, with no costs, and closure of connected petitions. en-us Tue, 09 Jan 2018 00:00:00 +0530 Tue, 01 May 2018 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354187 The court ruled in favor of the petitioner in a case involving a delay in generating a bill of entry, resulting in a change in customs duty rate for imported 'Yellow Peas'. Despite the respondent's argument based on the Customs Act, the court considered equitable considerations and system errors, directing re-assessment under the previous duty rate. The court quashed the impugned bill, ordered re-assessment at the earlier duty rate, and immediate release of goods due to their perishable nature. The judgment allowed the writ petition, with no costs, and closure of connected petitions. Case-Laws Customs Tue, 09 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354187