Revised rate of import duty not applicable to bill of entry presented before issuance of notification

Ruchi Soya Industries Ltd Vs Union of India (Calcutta High Court) Held that bill of entry was self-assessed before the notification no. 103/2020- Customs (N.T.) dated 29.10.2020 was issued. Accordingly, revised rate of duty not applicable. Facts- This Writ Petition has been filed by the petitioner being aggrieved by the action of the respondents customs authorities concerned charging enhanced rate of duty on the consignments in question on the basis of the impugned notification no. 103/2020- Customs (N.T.) dated 29.10.2020 effective and operational from 23:18:25 hrs of 2020 by applying the sam...