Bombay High Court Allows Writ Petition Challenging Re-assessment of Ex-Bond Bills of Entry Based on Enhanced Tariff Value — Notification Effective Only from Time of E-Gazette Publication. Rate of duty determined at time of presentation under Section 15 of Customs Act, 1962; self-assessment completed before enhanced tariff value notification cannot be re-assessed.
28 Jun 2024The petitioner, an importer, entered into four contracts with Just Oil & Grain Pte. Ltd., Singapore, for import of Crude Palm Oil. The goods arrived a...




