https://www.taxtmi.com/caselaws?id=43553 The court determined that the excise duty rate on imported goods should be based on the date of entry inwards after the delivery of the import manifest, not the date the goods were ready for discharge in Indian waters. The interpretation of relevant sections of the Customs Act guided this decision. The court emphasized that statutory compliance, not court orders, determines duty rates. The validity of Section 15(1) of the Act was upheld as constitutional. The writ petitions were dismissed without costs. en-us Wed, 09 Dec 1992 00:00:00 +0530 Thu, 01 Jan 2015 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43553 The court determined that the excise duty rate on imported goods should be based on the date of entry inwards after the delivery of the import manifest, not the date the goods were ready for discharge in Indian waters. The interpretation of relevant sections of the Customs Act guided this decision. The court emphasized that statutory compliance, not court orders, determines duty rates. The validity of Section 15(1) of the Act was upheld as constitutional. The writ petitions were dismissed without costs. Case-Laws Customs Wed, 09 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43553