Date of filing of bill of entry is not date of import

Radhe Exim Pvt. Ltd. Vs C.C. (CESTAT Ahmedabad)

From the plain reading of the definition of import it is clear that when the goods enter into territorial water of India that is the stage of completion of import into India and not the date of filling of Bill of Entry, therefore, if the appellant possess the l

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