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1998 (2) TMI 131 - SC - CustomsWhat is the date for determination of the rate of duty in respect of the goods imported by the appellant? Held that:- In the present case the date of entry inwards of the vessel as well as the date of presentation of the Bills of Entry were prior to March 1, 1987 when the duty payable on the goods was reduced. The Tribunal has, therefore, rightly held that duty was payable at 80%, the rate that was prevalent prior to the Notification dated March 1, 1987 and the benefit of the notification dated March 1, 1987, could not be extended to the appellant. In the circumstances, we do not find any merit in these appeals and the same are accordingly dismissed.
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