https://www.taxtmi.com/caselaws?id=43559 The court dismissed the petition filed by a private limited company seeking to substitute a bill of entry for home consumption with one for warehousing due to changes in duty rates. The court held that the mere filing for warehousing does not automatically allow substitution for home consumption, emphasizing that duty rates are determined based on the bill of entry presented. It was found that allowing substitution would prejudice revenue interests by enabling the petitioners to benefit from lower duty rates. The Assistant Collector's decision to deny substitution was upheld, and costs were awarded to the Department. en-us Tue, 15 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 17:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43559 The court dismissed the petition filed by a private limited company seeking to substitute a bill of entry for home consumption with one for warehousing due to changes in duty rates. The court held that the mere filing for warehousing does not automatically allow substitution for home consumption, emphasizing that duty rates are determined based on the bill of entry presented. It was found that allowing substitution would prejudice revenue interests by enabling the petitioners to benefit from lower duty rates. The Assistant Collector's decision to deny substitution was upheld, and costs were awarded to the Department. Case-Laws Customs Tue, 15 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43559