2011 (3) TMI 1286

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.... Petitioner. Shri Hari Radhakrishnan, for the Respondent. [Judgment per : Chitra Venkataraman, J.]. - The Revenue seeks reference on the following substantial questions of law as against the order of the Tribunal. "(a) Whether the Tribunal is correct in deciding the date of filing of Bill of Entry as 1-6-98? (b) Whether there was proper presentation of Bill of Entry on 1-6....

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..... On the same day, carrying out the corrections, Bill of Entry has represented i.e. on 1-6-1998 itself. It is an admitted fact that the Special Additional duty of Customs was introduced on the midnight of ½ of June 1998. The Revenue rejected the plea of the assessee that on the relevant date of representation of the Bill of Entry, there was no such Special Additional Duty of Customs. The as....