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-

Please become a Premium member. If you are already a Premium member, login here to access the full content.