https://www.taxtmi.com/caselaws?id=765882 CESTAT Ahmedabad held that customs duty rate on imported goods is determined by the date of entry inwards at the specific port where goods are unloaded, not the date of vessel's entry into Indian territorial waters or first port entry. The tribunal rejected appellant's argument that first port entry inwards determines duty rate for all subsequent ports. Reading Section 15 with Section 31 of Customs Act, 1962, entry inwards is port-specific documentation required at each port by proper officer. Commissioner (Appeals) order upholding 7.5% duty assessment based on Pipavav Port entry inwards was maintained. Appeal rejected. en-us Mon, 10 Feb 2025 00:00:00 +0530 Wed, 12 Feb 2025 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765882 CESTAT Ahmedabad held that customs duty rate on imported goods is determined by the date of entry inwards at the specific port where goods are unloaded, not the date of vessel's entry into Indian territorial waters or first port entry. The tribunal rejected appellant's argument that first port entry inwards determines duty rate for all subsequent ports. Reading Section 15 with Section 31 of Customs Act, 1962, entry inwards is port-specific documentation required at each port by proper officer. Commissioner (Appeals) order upholding 7.5% duty assessment based on Pipavav Port entry inwards was maintained. Appeal rejected. Case-Laws Customs Mon, 10 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765882