2008 (1) TMI 239

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..... Cus. dt. 2.11.98 which provided “Nil” rate of duty for pulses was issued on 2.11.98 only – assessee is not allowed to get exemption under impugned notification because B/E was presented prior to date of notification - C/50/2001 - 66/2008 - Dated:- 29-1-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) [Order per : P.G. Chacko, Member (J)]- The appellant had imported a c .....

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..... acts, the first appellate authority sustained the order of the adjudicating authority. Hence the present appeal. 2. After hearing both sides, we have only to dismiss this appeal in view of the express provisions of Section 15 (1) (a) of the Customs Act read with the proviso thereto. The proviso is relevant only where a Bill of Entry has been presented before the date of entry inwards of the v .....

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