2026-VIL-584-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Relevant date for determination of rate of duty, Applicability of Customs Duty Exemption Notification 21/2022 for import of raw cotton - On the same day as the last Bill of Entry was filed, a new exemption Notification No. 21/2022 was issued exempting BCD and Additional Duty of Customs on import of cotton with effect from April 14, 2022 - Appellant sought reassessment and substitution/cancellation of the Bills of Entry to avail the exemption benefit under Notification No. 21/2022, which was rejected by the authorities - Whether the appellant is eligible to avail the exemption benefit provided by Notification No. 21/2022 – HELD - The appellant is not entitled to avail the benefit of Notification No. 21/2022 as the same was non-existent on the date of filing of the B/E. As per Section 15(1)(a) of the Customs Act, 1962, the relevant date for determination of duty rate is the date of filing of the Bill of Entry. Since the exemption notification was issued after the filing of the Bills of Entry, the benefit thereof cannot be extended to the appellant - The appellant's request for substitution of the Bills of Entry from home consumption to warehousing was rightly rejected by the authorities as the primary concern is to protect the interest of the Revenue, which would have been prejudicially affected by permitting such substitution solely to avail the benefit of the later exemption notification. The appellant cannot exercise the option to choose the more beneficial exemption notification when the later notification was not in existence at the time of filing of the Bills of Entry - The impugned order is affirmed and the appeal is dismissed
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