https://www.taxtmi.com/caselaws?id=45155 For goods imported in anticipation of the vessel's arrival, the applicable customs duty was the rate in force on the date the bill of entry was deemed delivered under Section 37 of the Sea Customs Act, 1878. The Explanation treated a bill of entry delivered before arrival as delivered on the date the order for entry of the vessel inwards was made under Section 57. On the facts, the vessel had been allowed to break bulk before the enhanced rate took effect, and the contemporaneous endorsement supported that the requisite order had already been made. The revised higher duty was therefore not payable, and the original assessment at 10% was upheld. en-us Fri, 05 May 1972 00:00:00 +0530 Thu, 07 Aug 2014 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45155 For goods imported in anticipation of the vessel's arrival, the applicable customs duty was the rate in force on the date the bill of entry was deemed delivered under Section 37 of the Sea Customs Act, 1878. The Explanation treated a bill of entry delivered before arrival as delivered on the date the order for entry of the vessel inwards was made under Section 57. On the facts, the vessel had been allowed to break bulk before the enhanced rate took effect, and the contemporaneous endorsement supported that the requisite order had already been made. The revised higher duty was therefore not payable, and the original assessment at 10% was upheld. Case-Laws Customs Fri, 05 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45155