Customs Duty Rate Determined by Entry Inwards at Port, Not Territorial Waters Arrival

Jil Pack Vs C.C- Jamnagar (Prev) (CESTAT Ahmedabad)

CESTAT Ahmedabad held that entry inward at respective port shall determine rate of duty applicable. Accordingly, enhanced duty rate of 7.5% applicable in the present case. Thus, appeal of assessee dismissed.

Facts- The appellant is having its factory situated at Ahmedabad. The appellant had imported aluminium foils from China.

As per the appellant as the vessel had arrived at Bombay Port i.e. an Indian Port for which IGM dtd. 27/02/2016 was filed in Bombay and the vessel inward date was shown as 28/0

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