https://www.taxtmi.com/caselaws?id=42518 Customs duty on imported goods is determined under Section 15 of the Customs Act by the rate and tariff valuation in force on the date the Bill of Entry is presented; where it is filed before entry inwards, it is deemed presented on the recorded date of entry inwards. The entry-inwards procedure is treated as structured and non-arbitrary, supporting the constitutional validity of Section 15. Differential customs duty rates applicable to separate importers, including a State Trading Corporation, do not by themselves establish unequal treatment contrary to Article 14. en-us Wed, 17 May 1989 00:00:00 +0530 Thu, 04 Dec 2025 09:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42518 Customs duty on imported goods is determined under Section 15 of the Customs Act by the rate and tariff valuation in force on the date the Bill of Entry is presented; where it is filed before entry inwards, it is deemed presented on the recorded date of entry inwards. The entry-inwards procedure is treated as structured and non-arbitrary, supporting the constitutional validity of Section 15. Differential customs duty rates applicable to separate importers, including a State Trading Corporation, do not by themselves establish unequal treatment contrary to Article 14. Case-Laws Customs Wed, 17 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42518