https://www.taxtmi.com/caselaws?id=42130 The appeal was dismissed, affirming the higher rate of customs duty imposed on the appellants due to a change in classification under the Customs Tariff Act. The court held that the rate of duty should be determined based on the date of presenting the bill of entry as per section 15 of the Customs Act, 1962, not the date of import. The court also found no merit in the appellants' arguments regarding the alleged delay in granting entry inwards, ultimately settling the dispute over the customs duty rate for the imported alloy steel blooms. en-us Fri, 05 Sep 1986 00:00:00 +0530 Wed, 09 Jun 2010 12:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42130 The appeal was dismissed, affirming the higher rate of customs duty imposed on the appellants due to a change in classification under the Customs Tariff Act. The court held that the rate of duty should be determined based on the date of presenting the bill of entry as per section 15 of the Customs Act, 1962, not the date of import. The court also found no merit in the appellants' arguments regarding the alleged delay in granting entry inwards, ultimately settling the dispute over the customs duty rate for the imported alloy steel blooms. Case-Laws Customs Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42130