https://www.taxtmi.com/caselaws?id=40992 The Government rejected the revision applications, upholding the Appellate Order. The decision was based on the interpretation that the rate of duty applicable is the one in force on the date of clearance from the warehouse, as per Section 15(1)(b) of the Customs Act, 1962, and supported by the Supreme Court's ruling in M/s. Prakash Cotton Mills (P) Ltd. v. B. Sen and others. The petitioners' reliance on the Bombay High Court's judgment was found inapplicable as it pertained to cases of total exemption, not partial exemption. en-us Tue, 28 Jul 1981 00:00:00 +0530 Wed, 19 May 2010 11:54:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40992 The Government rejected the revision applications, upholding the Appellate Order. The decision was based on the interpretation that the rate of duty applicable is the one in force on the date of clearance from the warehouse, as per Section 15(1)(b) of the Customs Act, 1962, and supported by the Supreme Court's ruling in M/s. Prakash Cotton Mills (P) Ltd. v. B. Sen and others. The petitioners' reliance on the Bombay High Court's judgment was found inapplicable as it pertained to cases of total exemption, not partial exemption. Case-Laws Customs Tue, 28 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40992