https://www.taxtmi.com/caselaws?id=53345 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal. It concluded that the duty rate applicable was as prevalent on 11-2-2002 when the necessary formalities for debonding and clearance were completed. As the goods were deemed cleared on that date, the appellant could not benefit from the later exemption notification issued on 1-3-2002. Consequently, the appellant was not entitled to a refund, leading to the dismissal of the appeal. en-us Tue, 01 Jun 2004 00:00:00 +0530 Tue, 12 Oct 2010 17:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53345 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal. It concluded that the duty rate applicable was as prevalent on 11-2-2002 when the necessary formalities for debonding and clearance were completed. As the goods were deemed cleared on that date, the appellant could not benefit from the later exemption notification issued on 1-3-2002. Consequently, the appellant was not entitled to a refund, leading to the dismissal of the appeal. Case-Laws Customs Tue, 01 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53345