https://www.taxtmi.com/caselaws?id=43727 The discussion addresses whether a bill of entry lodged on the basis of an expected ship arrival date could be treated as false or mala fide when the vessel arrived later. It notes that the expected arrival date was supported by contemporaneous shipping journals and matched the information available when the bill was filed. The later arrival of the vessel did not, by itself, show that the original statement was untrue or made with an ulterior motive, and a subsequent revision of the arrival date could not retrospectively make the earlier expectation mala fide. The text states that the writ petition succeeded and relief was granted. en-us Tue, 24 Nov 1992 00:00:00 +0530 Sat, 19 Jun 2010 16:45:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43727 The discussion addresses whether a bill of entry lodged on the basis of an expected ship arrival date could be treated as false or mala fide when the vessel arrived later. It notes that the expected arrival date was supported by contemporaneous shipping journals and matched the information available when the bill was filed. The later arrival of the vessel did not, by itself, show that the original statement was untrue or made with an ulterior motive, and a subsequent revision of the arrival date could not retrospectively make the earlier expectation mala fide. The text states that the writ petition succeeded and relief was granted. Case-Laws Customs Tue, 24 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43727