Customs duty rate fixed on original Bill of Entry filing date under Section 46, ownership change irrelevant

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....The HC quashed and set aside the cancellation orders of multiple Bills of Entry dated 20.6.2017, holding that the rate of customs duty is determined by the date of filing the original Bill of Entry for home consumption under Section 46 of the Customs Act. The Court emphasized that subsequent change in ownership does not affect the applicable duty rate. The respondents were directed to apply the customs duty rate prevailing on 20.6.2017, the date when the goods entered for home consumption and the Bill of Entry was presented. The petition was allowed accordingly.....