1994 (9) TMI 90 - HC - Customs

Summary

The High Court of Bombay determined the relevant date for the rate of duty payable on imported goods in a petition under Article 226 of the Constitution. The rate was increased from 10% to 35% ad valorem by a notification on October 3, 1988. The petitioners filed bills of entry on October 24, 1988, claiming they were unaware of the notification. The court held that since the notification was available before the filing date, the petitioners are liable to pay duty per the notification. A previous Division Bench decision supported this, denying relief to the petitioners. The petition was dismissed without costs.