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2016 (1) TMI 1238 - AT - CustomsRefund claim - relevant date for discharge of duty - Whether the appellant was correct in claiming that the goods entered into territorial water in India and vessel was assigned a berth on 24.02.1999 hence it is the date of import of the goods or 01.03.1999, the date on which entry inwards made, as claimed by Revenue? Held that: - This issue is no more res integra as the Apex Court in the case of Apar Pvt. Ltd. [1999 (7) TMI 69 - SUPREME COURT OF INDIA], has held that Duty has to be paid with reference to the relevant date as per Section 15 of the Customs Act. The goods were allowed to be discharged on 27.02.1999 customs duty came into force on such goods from midnight of 27/02/1999. It is also undisputed that Entry Inward of the goods was made in the records on 01.03.1999 for all practical purpose and noted that the goods have been imported into India - no question of refund arises. Appeal dismissed - decided in favor of Revenue.
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