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1998 (1) TMI 93

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.... / Decisions)<br>Dated:- 9-1-1998<br>3174 of 1988 - -<br>Customs<br>M.B. Shah, C.J. and R.J. Kochar, J. &nbsp; [Order]. - The Court has referred to its earlier decision in the case of Bharat Sur....

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....sented before the date of Entry Inwards of the vessel, the Bill of Entry is deemed to have been presented on the date of such Entry Inwards." The Court has also held that "the date of entry inwards....