https://www.taxtmi.com/caselaws?id=43238 The court upheld the levy and collection of additional duty on synthetic yarn imported and warehoused before 4th October 1978, rejecting the petition challenging the imposition of the duty. The court deemed the previous Division Bench rulings binding and consistent with Supreme Court principles, concluding that Section 15 of the Customs Act applies to both revisions of duty rates and new imposts of duty. The petition was dismissed without costs, with the court finding no justification for referring the matter to a larger bench. en-us Fri, 09 Aug 1991 00:00:00 +0530 Thu, 17 Jun 2010 09:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43238 The court upheld the levy and collection of additional duty on synthetic yarn imported and warehoused before 4th October 1978, rejecting the petition challenging the imposition of the duty. The court deemed the previous Division Bench rulings binding and consistent with Supreme Court principles, concluding that Section 15 of the Customs Act applies to both revisions of duty rates and new imposts of duty. The petition was dismissed without costs, with the court finding no justification for referring the matter to a larger bench. Case-Laws Customs Fri, 09 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43238