1994 (9) TMI 90

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..... this petition filed under Article 226 of the Constitution is, what is the relevant date for determination of rate of duty payable in respect of the goods imported by the petitioners. Initially the rate of duty was 10% ad valorem and by notification dated October 3, 1988 it was increased to 35% ad valorem. The petitioners filed bills of entry in respect of imported goods for clearance for home cons .....

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..... hich one of us (Pendse, J.) was a party in the decision reported in 1994 (72) E.L.T. 15 (Bom.) (M/s. Chemifine v. Union of India) and we respectfully agree with the said decision. In view of the Division Bench judgment, the petitioners are not entitled to any relief. 3. Accordingly, petition fails and rule is discharged but there will be no order as to costs.
Case laws, Decisions, Judgements, .....

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