Customs Duty Rate Determined by Port-Specific Entry Inwards Date Under Section 15, Not First Port Entry

CESTAT held that customs duty rate is determined by the date of entry inwards at the specific port where goods are unloaded, not when vessel enters territorial waters or receives entry inwards at first port of call. Section 31 of Customs Act requires port-specific documentation for entry inwards by proper officer at each port. While goods become dutiable upon entering territorial waters, machinery provisions in Section 15 govern assessment methodology. The Tribunal rejected appellant's contention that first entry inwards dictates duty rate for subsequent ports, finding no statutory basis for this interpretation. Assessment at 7.5% based on entry inwards at Pipavav Port was upheld and appeal dismissed. .....

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