https://www.taxtmi.com/caselaws?id=411126 Section 15 of the Customs Act, 1962 fixes the applicable customs duty rate by reference to the date a bill of entry is presented for home consumption. Under the 2018 electronic filing regulations, presentation is complete when the electronic declaration is filed and a bill of entry number is generated. Here, the importer had submitted the declarations and supporting documents on 05.07.2019, and the later non-generation of numbers for three consignments was caused by system and processing issues, not by any lapse on the importer's part. The later re-filing did not change the original presentation date for rate purposes, and the duty rate in force on 05.07.2019 remained applicable. en-us Fri, 13 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411126 Section 15 of the Customs Act, 1962 fixes the applicable customs duty rate by reference to the date a bill of entry is presented for home consumption. Under the 2018 electronic filing regulations, presentation is complete when the electronic declaration is filed and a bill of entry number is generated. Here, the importer had submitted the declarations and supporting documents on 05.07.2019, and the later non-generation of numbers for three consignments was caused by system and processing issues, not by any lapse on the importer's part. The later re-filing did not change the original presentation date for rate purposes, and the duty rate in force on 05.07.2019 remained applicable. Case-Laws Customs Fri, 13 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411126