https://www.taxtmi.com/caselaws?id=45170 The court upheld the demand for additional duty under Section 3 of the Customs Tariff Act, 1975, and auxiliary duty under Section 47 of the Finance Act, 1981. It clarified that customs duties are levied based on rates in force on the date of bill entry. The court rejected claims for refunds and affirmed the application of enhanced duty rates effective on 27-3-1981. The court dismissed arguments of retrospective application of duty rates, emphasizing duty is charged based on the filing date of the bill of entry. The appeal was dismissed, and parties were directed to bear their own costs. en-us Tue, 16 Oct 1984 00:00:00 +0530 Fri, 09 Jul 2010 10:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45170 The court upheld the demand for additional duty under Section 3 of the Customs Tariff Act, 1975, and auxiliary duty under Section 47 of the Finance Act, 1981. It clarified that customs duties are levied based on rates in force on the date of bill entry. The court rejected claims for refunds and affirmed the application of enhanced duty rates effective on 27-3-1981. The court dismissed arguments of retrospective application of duty rates, emphasizing duty is charged based on the filing date of the bill of entry. The appeal was dismissed, and parties were directed to bear their own costs. Case-Laws Customs Tue, 16 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45170