https://www.taxtmi.com/caselaws?id=45335 Where entry inwards is granted on the basis of an originally filed bill of entry, the rate of customs duty is determined by the date of that original filing, and a later amendment made at the instance of customs authorities relates back to that date. On the facts noted, the concessional rate in force on 3 October 1986 governed the duty liability, and the subsequent amendment could not alter the applicable rate. The objection based on unjust enrichment was left for consideration in the refund proceedings, separately and in accordance with law. en-us Wed, 03 Nov 1999 00:00:00 +0530 Sat, 10 Jul 2010 09:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45335 Where entry inwards is granted on the basis of an originally filed bill of entry, the rate of customs duty is determined by the date of that original filing, and a later amendment made at the instance of customs authorities relates back to that date. On the facts noted, the concessional rate in force on 3 October 1986 governed the duty liability, and the subsequent amendment could not alter the applicable rate. The objection based on unjust enrichment was left for consideration in the refund proceedings, separately and in accordance with law. Case-Laws Customs Wed, 03 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45335