https://www.taxtmi.com/caselaws?id=776084 The HC held that the relevant date for customs duty computation is when the importer filed the bill of entry for home consumption, and once assessment is complete under Section 68(b), the importer must pay duty and interest if goods remain in the warehouse beyond 90 days per Section 61(2). The Court ruled that cancellation or withdrawal of a self-assessed bill of entry for home consumption, accepted by the department, is not permissible under the Customs Act except upon relinquishment of title. The tribunal erred in allowing the importer's appeal seeking cancellation based on a letter dated 08.10.2021 and misapplied legal provisions. The HC set aside the tribunal's order, allowed the revenue's appeal, and affirmed that the importer's request for cancellation was not maintainable, answering the substantial legal questions in favor of the revenue. en-us Thu, 31 Jul 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776084 The HC held that the relevant date for customs duty computation is when the importer filed the bill of entry for home consumption, and once assessment is complete under Section 68(b), the importer must pay duty and interest if goods remain in the warehouse beyond 90 days per Section 61(2). The Court ruled that cancellation or withdrawal of a self-assessed bill of entry for home consumption, accepted by the department, is not permissible under the Customs Act except upon relinquishment of title. The tribunal erred in allowing the importer's appeal seeking cancellation based on a letter dated 08.10.2021 and misapplied legal provisions. The HC set aside the tribunal's order, allowed the revenue's appeal, and affirmed that the importer's request for cancellation was not maintainable, answering the substantial legal questions in favor of the revenue. Case-Laws Customs Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776084