https://www.taxtmi.com/caselaws?id=788794 Duty on imported goods was determined by the date of filing the bills of entry under Section 15(1)(a) of the Customs Act, 1962, so an exemption notification not in force on that date could not be claimed. The proviso to Section 15 did not apply because the bills of entry were not filed as advance bills before entry inwards of the vessel. Substitution of the bills of entry under Section 46(5) was discretionary and could be refused where its sole purpose was to secure a later exemption and revenue interests would be affected. The refusal to allow substitution was therefore justified. en-us Fri, 27 Mar 2026 00:00:00 +0530 Sat, 28 Mar 2026 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788794 Duty on imported goods was determined by the date of filing the bills of entry under Section 15(1)(a) of the Customs Act, 1962, so an exemption notification not in force on that date could not be claimed. The proviso to Section 15 did not apply because the bills of entry were not filed as advance bills before entry inwards of the vessel. Substitution of the bills of entry under Section 46(5) was discretionary and could be refused where its sole purpose was to secure a later exemption and revenue interests would be affected. The refusal to allow substitution was therefore justified. Case-Laws Customs Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788794