ORDER
1. The Court has referred to its earlier decision in the case of Bharat Surfactants (Pvt.) Ltd. v. Union of India . In the said case, the Court has held as under :-
“The provisions of Section 15 are clear in themselves. The date on which a Bill of Entry is presented under Section 46 is, in the case of goods entered for home consumption, the date relevant for determining the rate of duty and tariff valuation. Where the Bill of Entry is presented before the date of Entry Inwards of the vessel, the Bill of Entry is deemed to have been presented on the date of such Entry Inwards.”
The Court has also held that “the date of entry inwards of the vessel” is the date, recorded as such in the Customs register.
2. In view of the aforesaid law enunciated by the Supreme Court, there is no substance in this Petition.
3. In the result, Petition is dismissed. Rule is discharged with no order as to costs.
4. Interim relief stands vacated.