https://www.taxtmi.com/caselaws?id=33074 The Tribunal upheld the lower authority's decision in a case concerning the interpretation of Section 15 of the Customs Act. The dispute centered on the rate of duty and tariff valuation for imported goods filed for warehousing. The appellant's argument that goods were warehoused by a certain time was rejected, with the Tribunal emphasizing the importance of the quantity warehoused at the time of filing the Ex-bond Bill of Entry. The decision clarified that only goods physically warehoused and for which Ex-bond Bills of Entry are filed fall under Section 15(1)(b) for rate of duty and tariff valuation determination. The appeal was dismissed, affirming the lower authority's order. en-us Mon, 26 May 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33074 The Tribunal upheld the lower authority's decision in a case concerning the interpretation of Section 15 of the Customs Act. The dispute centered on the rate of duty and tariff valuation for imported goods filed for warehousing. The appellant's argument that goods were warehoused by a certain time was rejected, with the Tribunal emphasizing the importance of the quantity warehoused at the time of filing the Ex-bond Bill of Entry. The decision clarified that only goods physically warehoused and for which Ex-bond Bills of Entry are filed fall under Section 15(1)(b) for rate of duty and tariff valuation determination. The appeal was dismissed, affirming the lower authority's order. Case-Laws Customs Mon, 26 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33074