https://www.taxtmi.com/caselaws?id=42341 A Bill of Entry filed in an incorrect form remains effective where Customs acts upon it; a later corrected form does not create a fresh assessment basis. Conditional exemption under a later notification must be expressly claimed and its eligibility established; it is not available automatically, and the General Clauses Act cannot substitute a later notification for the exemption originally claimed. Article 14 does not require equal treatment where importers are not similarly situated, and an erroneous exemption granted elsewhere creates no enforceable right. Customs duty on a wreck is determined as part of the imported vessel, while writ jurisdiction cannot enforce a private salvage arrangement. en-us Tue, 13 Oct 1987 00:00:00 +0530 Thu, 10 Jun 2010 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42341 A Bill of Entry filed in an incorrect form remains effective where Customs acts upon it; a later corrected form does not create a fresh assessment basis. Conditional exemption under a later notification must be expressly claimed and its eligibility established; it is not available automatically, and the General Clauses Act cannot substitute a later notification for the exemption originally claimed. Article 14 does not require equal treatment where importers are not similarly situated, and an erroneous exemption granted elsewhere creates no enforceable right. Customs duty on a wreck is determined as part of the imported vessel, while writ jurisdiction cannot enforce a private salvage arrangement. Case-Laws Customs Tue, 13 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42341