1996 (8) TMI 121

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....s from a seller from Seattle. The Bills of Entry in that respect were filed on 6th October, 1988. Under Notification No. 129/76 the Customs Duty payable was 10%. However, by Notification No. 286/88 the said Notification was amended and the duty on pulses was increased from 10% to 35%. 2. It is the case of the Petitioners that the Notification No. 129/76 is applicable and they were liable to pay....

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....d, therefore, it was held that the Petitioners were liable to pay 35% customs duty and not 10%. The Petitioners have challenged the said order passed by the Respondent No. 3, dated 19th July, 1989 in this Petition and claimed refund of Rs. 1,67,547/-. 3. There is no dispute that the amended Notification No. 286/88 came to be published in Part II, Section 3, Sub-section (i) of the Gazette of Ind....

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.... "15. Date for determination of rate of duty and tariff valuation of imported goods. - (1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) In the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that section." There ....