https://www.taxtmi.com/caselaws?id=770145 CESTAT Kolkata held that enhanced BCD rate of 30% on crude palm oil under Notification No. 87/2017-Cus dated 17.11.2017 was not applicable to appellant's imports. Though notification was dated 17.11.2017, it was published in Official Gazette on 20.11.2017. Bills of Entry were filed on 16.11.2017 with entry inward granted on 18.11.2017 and 19.11.2017, prior to gazette publication. Under Section 15 of Customs Act, 1962, applicable duty rate is determined by entry inward date. Appellant liable for 15% BCD rate only and entitled to refund of excess duty paid with interest. Appeal allowed. en-us Fri, 02 May 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770145 CESTAT Kolkata held that enhanced BCD rate of 30% on crude palm oil under Notification No. 87/2017-Cus dated 17.11.2017 was not applicable to appellant's imports. Though notification was dated 17.11.2017, it was published in Official Gazette on 20.11.2017. Bills of Entry were filed on 16.11.2017 with entry inward granted on 18.11.2017 and 19.11.2017, prior to gazette publication. Under Section 15 of Customs Act, 1962, applicable duty rate is determined by entry inward date. Appellant liable for 15% BCD rate only and entitled to refund of excess duty paid with interest. Appeal allowed. Case-Laws Customs Fri, 02 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770145