https://www.taxtmi.com/caselaws?id=42040 The appeal was dismissed, affirming the judgment that the Customs Officer did not have the authority to complete the assessment before the grant of entry inwards. The Court emphasized that duty assessment should be finalized post entry inwards as per relevant sections of the Customs Act. The duty liability was upheld based on the date of entry inwards, and the discrimination claim against Customs authorities was rejected due to lack of substantiation. en-us Thu, 29 Oct 1987 00:00:00 +0530 Tue, 08 Jun 2010 17:19:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42040 The appeal was dismissed, affirming the judgment that the Customs Officer did not have the authority to complete the assessment before the grant of entry inwards. The Court emphasized that duty assessment should be finalized post entry inwards as per relevant sections of the Customs Act. The duty liability was upheld based on the date of entry inwards, and the discrimination claim against Customs authorities was rejected due to lack of substantiation. Case-Laws Customs Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42040