https://www.taxtmi.com/caselaws?id=40609 The Supreme Court upheld the customs authorities' decision to apply amended duty rates to imported goods cleared after the effective date of the amendments to the Customs Act. The Court emphasized that duty rates for imported goods are determined at the time of their actual removal from the warehouse, as specified in Sections 14 and 15 of the Act. Consequently, the Court dismissed appeals challenging the application of the amended provisions to goods cleared post-amendment, affirming the customs authorities' actions. en-us Thu, 25 Jan 1979 00:00:00 +0530 Sat, 29 Jul 2017 14:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40609 The Supreme Court upheld the customs authorities' decision to apply amended duty rates to imported goods cleared after the effective date of the amendments to the Customs Act. The Court emphasized that duty rates for imported goods are determined at the time of their actual removal from the warehouse, as specified in Sections 14 and 15 of the Act. Consequently, the Court dismissed appeals challenging the application of the amended provisions to goods cleared post-amendment, affirming the customs authorities' actions. Case-Laws Central Excise Thu, 25 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40609