https://www.taxtmi.com/caselaws?id=44961 The Tribunal upheld the duty rate of 80% for goods imported before March 1, 1987, based on the date of presenting Bills of Entry, as per Section 15(1)(a) of the Customs Act. The reduced duty rate notification from March 1, 1987, did not apply to goods with Bills of Entry and entry inwards before that date, despite arguments for transhipment benefits under Sections 54 and 55. The appellant's claim for the reduced duty rate was denied, and the duty rate of 80% was deemed applicable in this case. en-us Thu, 26 Feb 1998 00:00:00 +0530 Thu, 03 Jul 2014 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44961 The Tribunal upheld the duty rate of 80% for goods imported before March 1, 1987, based on the date of presenting Bills of Entry, as per Section 15(1)(a) of the Customs Act. The reduced duty rate notification from March 1, 1987, did not apply to goods with Bills of Entry and entry inwards before that date, despite arguments for transhipment benefits under Sections 54 and 55. The appellant's claim for the reduced duty rate was denied, and the duty rate of 80% was deemed applicable in this case. Case-Laws Customs Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44961