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2014 (5) TMI 164 - AT - CustomsValidity of Commissioner (A) Order - Date for Determination of duty - Imported goods, Canadian Whole Desi Chick Peas (pulses) – ‘No entry inward’ granted - Held that:- From documentary evidences available on record viz. port dues discharged on 01/03/2001; entry inwards application allowed on 01/03/2001 it is clear that the date of entry inwards is 01/03/2001 and not any other date. Relying upon Bharat Surfactants (Pvt) Ltd.v. UOI [1989 (5) TMI 66 - SUPREME COURT OF INDIA] - Date of entry inward is the date mentioned in the Customs Register - The application for date of entry inwards as also the grant of entry inwards was on 01/03/2001 and rate of duty that would apply is the rate prevalent on 01/03/2001 – This Court do not find any merit in this appeal – Decided against assessee.
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