Home Case Index All Cases Customs Customs + HC Customs - 2008 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (11) TMI 262 - HIGH COURT OF DELHIHigher rate of duty - Relevant date - Held that:- On the basis of the changes introduced by the Finance Bill and the notification dated 1-3-89 the Customs assessed the Bill of entry and the duty levied has rightly been levied. Further the notification is perfectly valid as the increase in duty came into effect from 28th Feb., 1989 and the taxable event occurred on 2-3-89. The Supreme Court by virtue of its judgment dated 9-12-1992 had already fixed 2-3-1989 as the effective date on which the applicable rate of duty was to be ascertained. That being the position, any other submissions contrary thereto made by the petitioner cannot be entertained or at least could not have been entertained by the Government while considering the matter sympathetically. W.P. dismissed.
|