https://www.taxtmi.com/caselaws?id=45088 The Supreme Court upheld the constitutional validity of Section 15(1)(b) of the Customs Act, 1962, in a writ petition challenging the duty rate determination based on the clearance date from the warehouse for imported goods. The Court emphasized the importer's choice between immediate home consumption entry or warehousing, ensuring flexibility and uniformity in duty calculation. It clarified that the provision was not discriminatory, as importers have the option to choose the duty calculation method, dismissing the discrimination claim and upholding the validity of the provision. The petition was dismissed with no costs awarded. en-us Thu, 08 Sep 1994 00:00:00 +0530 Mon, 14 Jul 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45088 The Supreme Court upheld the constitutional validity of Section 15(1)(b) of the Customs Act, 1962, in a writ petition challenging the duty rate determination based on the clearance date from the warehouse for imported goods. The Court emphasized the importer's choice between immediate home consumption entry or warehousing, ensuring flexibility and uniformity in duty calculation. It clarified that the provision was not discriminatory, as importers have the option to choose the duty calculation method, dismissing the discrimination claim and upholding the validity of the provision. The petition was dismissed with no costs awarded. Case-Laws Customs Thu, 08 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45088