9911796707
TMI Blog1996 (8) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... 6th October, 1988. Under Notification No. 129/76 the Customs Duty payable was 10%. However, by Notification No. 286/88 the said Notification was amended and the duty on pulses was increased from 10% to 35%. 2. It is the case of the Petitioners that the Notification No. 129/76 is applicable and they were liable to pay 10% customs duty only. However, they were charged wrongly according to the ame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty and not 10%. The Petitioners have challenged the said order passed by the Respondent No. 3, dated 19th July, 1989 in this Petition and claimed refund of Rs. 1,67,547/-. 3. There is no dispute that the amended Notification No. 286/88 came to be published in Part II, Section 3, Sub-section (i) of the Gazette of India on 3-10-1988. The only question is what date is to be taken into consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ods. - (1) The rate of duty and tariff valuation, if any, applicable to any imported goods, shall be the rate and valuation in force, - (a) In the case of goods entered for home consumption under Section 46, on the date on which a bill of entry in respect of such goods is presented under that section." There is no dispute that the goods in this case have entered for home consumption and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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