https://www.taxtmi.com/caselaws?id=47152 The Court ruled in favor of the Respondents in a case involving customs duty payment disputes. It clarified that duty must be paid based on the customs duty notification in force at the time of presenting the Bill of Entry for clearance. The Court upheld the rejection of the refund application under a specific notification, stating that duty exemptions cannot be claimed retroactively. The Petitioners were directed to refund the amount withdrawn and the Court emphasized that decisions on granting or modifying exemptions under the Customs Act are at the discretion of the authorities for public interest. en-us Wed, 24 Jul 1996 00:00:00 +0530 Tue, 27 Jul 2010 12:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47152 The Court ruled in favor of the Respondents in a case involving customs duty payment disputes. It clarified that duty must be paid based on the customs duty notification in force at the time of presenting the Bill of Entry for clearance. The Court upheld the rejection of the refund application under a specific notification, stating that duty exemptions cannot be claimed retroactively. The Petitioners were directed to refund the amount withdrawn and the Court emphasized that decisions on granting or modifying exemptions under the Customs Act are at the discretion of the authorities for public interest. Case-Laws Customs Wed, 24 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47152