https://www.taxtmi.com/caselaws?id=776158 The HC held that the rate of duty for imported goods is determined by the date the original Bill of Entry for home consumption is filed, regardless of any subsequent change in ownership. Since the Bill of Entry was filed on 20.6.2017, the duty rate applicable on that date must be applied. The court quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017 and directed the authorities to apply the customs duty rate effective on the date of import. The petition was allowed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Wed, 06 Aug 2025 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776158 The HC held that the rate of duty for imported goods is determined by the date the original Bill of Entry for home consumption is filed, regardless of any subsequent change in ownership. Since the Bill of Entry was filed on 20.6.2017, the duty rate applicable on that date must be applied. The court quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017 and directed the authorities to apply the customs duty rate effective on the date of import. The petition was allowed. Case-Laws Customs Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776158