https://www.taxtmi.com/caselaws?id=44561 For goods entered for home consumption, the relevant customs duty rate is fixed by Section 15(1)(a) of the Customs Act, 1962, which takes the date of presentation of the bill of entry as the decisive date. Where the bill of entry is filed after an amended notification has come into force, the amended rate applies to the import. The analysis therefore treats the timing of the bill of entry as determinative of the duty payable, with the later notification governing assessment. en-us Wed, 14 Aug 1996 00:00:00 +0530 Mon, 28 Jun 2010 11:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44561 For goods entered for home consumption, the relevant customs duty rate is fixed by Section 15(1)(a) of the Customs Act, 1962, which takes the date of presentation of the bill of entry as the decisive date. Where the bill of entry is filed after an amended notification has come into force, the amended rate applies to the import. The analysis therefore treats the timing of the bill of entry as determinative of the duty payable, with the later notification governing assessment. Case-Laws Customs Wed, 14 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44561