https://www.taxtmi.com/caselaws?id=44658 The court upheld the decision denying the appellant's refund claim for customs duty on imported wood, ruling that the duty rate is determined by the date the Bill of Entry is presented for home consumption. As the Bill of Entry was re-noted for home consumption on October 23, 1986, the duty was payable based on the rates in effect on that date, making the Notifications from October 6, 1986 applicable. The court dismissed the appeal, emphasizing that the substitution of the Bill of Entry does not alter the presentation date for duty calculation purposes. en-us Wed, 23 Jul 1997 00:00:00 +0530 Fri, 04 Jul 2014 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44658 The court upheld the decision denying the appellant's refund claim for customs duty on imported wood, ruling that the duty rate is determined by the date the Bill of Entry is presented for home consumption. As the Bill of Entry was re-noted for home consumption on October 23, 1986, the duty was payable based on the rates in effect on that date, making the Notifications from October 6, 1986 applicable. The court dismissed the appeal, emphasizing that the substitution of the Bill of Entry does not alter the presentation date for duty calculation purposes. Case-Laws Customs Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44658