https://www.taxtmi.com/caselaws?id=53901 The Appellate Tribunal CESTAT, CHENNAI upheld the Commissioner (Appeals) decision regarding the relevant date for calculating the rate of duty on an imported car under an ATA CARNET. The Tribunal agreed that the rate of duty should be determined based on the date of payment of duty as per Section 15(1)(c) of the Customs Act, 1962, since no Bill of Entry was filed at the time of importation. The Tribunal rejected the Revenue's appeal, emphasizing the importance of complying with statutory provisions for duty calculation in similar cases. en-us Tue, 01 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 17:46:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53901 The Appellate Tribunal CESTAT, CHENNAI upheld the Commissioner (Appeals) decision regarding the relevant date for calculating the rate of duty on an imported car under an ATA CARNET. The Tribunal agreed that the rate of duty should be determined based on the date of payment of duty as per Section 15(1)(c) of the Customs Act, 1962, since no Bill of Entry was filed at the time of importation. The Tribunal rejected the Revenue's appeal, emphasizing the importance of complying with statutory provisions for duty calculation in similar cases. Case-Laws Customs Tue, 01 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53901