Benefit of exemption - The duty liability has to be determined ...
Duty Liability for Imports Based on Entry Date; New Exemptions Post-Entry Not Applicable Per Bill of Entry.
October 15, 2018
Case Laws Customs AT
Benefit of exemption - The duty liability has to be determined on the date and time of entry of goods for importation into the country - Subsequent issuance of notification giving new exemption after the date of import (date of Bill of Entry) cannot be allowed.
View Source