1996 (8) TMI 121 - HC - Customs

Summary

The High Court of Bombay ruled that the customs duty on imported American Whole Green Peas was correctly charged at 35% under Notification No. 286/88, not 10% under Notification No. 129/76. The court held that the date of presentation of the Bill of Entry, not the arrival of the goods, determined the applicable duty rate. The petition for refund of Rs. 1,67,547 was rejected. The court discharged the Rule with no costs.