https://www.taxtmi.com/caselaws?id=313229 Bills of entry for imported goods were held not to fall within the description of an instrument liable to stamp duty under Article 24 of the Bombay Stamp Act, because a bill of entry is distinct from a delivery order. The Court followed the earlier binding view and found that the authorities were not justified in demanding stamp duty on such documents. As the duty had been collected contrary to the settled legal position, restitution was ordered, together with interest at 9% per annum from the date of collection until refund. en-us Wed, 12 Jan 2022 00:00:00 +0530 Mon, 01 Apr 2024 18:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313229 Bills of entry for imported goods were held not to fall within the description of an instrument liable to stamp duty under Article 24 of the Bombay Stamp Act, because a bill of entry is distinct from a delivery order. The Court followed the earlier binding view and found that the authorities were not justified in demanding stamp duty on such documents. As the duty had been collected contrary to the settled legal position, restitution was ordered, together with interest at 9% per annum from the date of collection until refund. Case-Laws Indian Laws Wed, 12 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313229