https://www.taxtmi.com/caselaws?id=45738 For Section 15 of the Customs Act, 1962, the relevant date for duty on imported goods is ordinarily the date of presentation of the bill of entry, but an earlier-presented bill is deemed presented on the date of the vessel's entry inwards. Construing Sections 7, 8, 30 and 31 together, the HC treated "entry inwards" as the vessel's actual entry into the harbour after the import manifest and permission to unload, not its earlier presence at outer anchorage or within port limits. On that basis, the bill of entry was deemed presented on 23-12-1966 and the duty collected was valid. en-us Fri, 29 Aug 1969 00:00:00 +0530 Tue, 13 Jul 2010 15:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45738 For Section 15 of the Customs Act, 1962, the relevant date for duty on imported goods is ordinarily the date of presentation of the bill of entry, but an earlier-presented bill is deemed presented on the date of the vessel's entry inwards. Construing Sections 7, 8, 30 and 31 together, the HC treated "entry inwards" as the vessel's actual entry into the harbour after the import manifest and permission to unload, not its earlier presence at outer anchorage or within port limits. On that basis, the bill of entry was deemed presented on 23-12-1966 and the duty collected was valid. Case-Laws Customs Fri, 29 Aug 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45738