https://www.taxtmi.com/caselaws?id=42252 The court ruled in favor of the petitioner, a sole proprietary firm challenging the increased import duty on PVC Resin. The court held that the duty rate applicable should be based on the date of the vessel's entry inwards, which was determined to be October 18, 1982. The court directed the refund of the excess duty paid by the petitioner within eight weeks, with the possibility of interest at 15% per annum if not refunded timely. No costs were awarded in the judgment. en-us Mon, 25 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 11:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42252 The court ruled in favor of the petitioner, a sole proprietary firm challenging the increased import duty on PVC Resin. The court held that the duty rate applicable should be based on the date of the vessel's entry inwards, which was determined to be October 18, 1982. The court directed the refund of the excess duty paid by the petitioner within eight weeks, with the possibility of interest at 15% per annum if not refunded timely. No costs were awarded in the judgment. Case-Laws Customs Mon, 25 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42252