https://www.taxtmi.com/highlights?id=91296 The HC quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017, holding that the rate of customs duty is determined by the date of filing the original Bill of Entry for home consumption under Section 46 of the Customs Act. The Court emphasized that subsequent change in ownership does not affect the applicable duty rate. The respondents were directed to apply the customs duty rate prevailing on 20.6.2017, the date when the goods entered for home consumption and the Bill of Entry was presented. The petition was allowed accordingly. en-us Wed, 06 Aug 2025 08:19:31 +0530 Wed, 06 Aug 2025 08:19:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91296 The HC quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017, holding that the rate of customs duty is determined by the date of filing the original Bill of Entry for home consumption under Section 46 of the Customs Act. The Court emphasized that subsequent change in ownership does not affect the applicable duty rate. The respondents were directed to apply the customs duty rate prevailing on 20.6.2017, the date when the goods entered for home consumption and the Bill of Entry was presented. The petition was allowed accordingly. Highlights Customs Wed, 06 Aug 2025 08:19:31 +0530 https://www.taxtmi.com/highlights?id=91296