TMI BlogApplicable Rate of Duty - date of presentation of Bill of Entry - the importer had filed all the...Applicable Rate of Duty - date of presentation of Bill of Entry - the importer had filed all the relevant particulars on 07.11.2017 itself, it was on account of the system related fault, the bill of entry got generated on 08.11.2017 - in the light of Section 15 of the Customs Act, 1962, the rate of duty applicable to the import in question will be the one that obtained on 07.11.2017 - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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