Customs Act, 1962 › Chapter V — Levy of, and Exemption from, Customs Duties

Section 15. Date for determination of rate of duty and tariff valuation of imported goods

Customs Act, 1962

Bare Act

Date for determination of rate of duty and tariff valuation of imported goods. —

(1) The rate of duty [Omitted] 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;

(b) in the case of goods cleared from a warehouse under section 68, on the date on which a bill of entry for home consumption in respect of such goods is presented under that section;

Provided that if a bill of entry has been presented before the date of entry inwards of the vessel or the arrival of the aircraft or the vehicle by which the goods are imported, the bill of entry shall be deemed to have been presented on the date of such entry inwards or the arrival, as the case may be.

(2) The provisions of this section shall not apply to baggage and goods imported by post.

[Omitted]

Judgments on Section 15

M/S. Arka Business Solutions vs Principal Commissioner Of Customs — Telangana High Court, 30 Oct 2026. Whether imported goods meet an exemption or import policy condition is tested on the law in force on the date the Bill of Entry is presented (Section 15), and a later amendment without express retrospective effect…
M/S Bisco Limited Through Its Managing… vs Commissioner Of Customs And Central Excise — Supreme Court of India, 20 Mar 2024. Goods kept outside a bonded warehouse but within the premises under a proper officer's permission under Section 64(d), which is never cancelled or revoked, are not 'improperly or unauthorisedly removed' under Sections…
Shm Shipcare P Ltd vs Mumbai-Air Cargo Import — CESTAT, 16 Feb 2024. Manufacture in a customs bonded warehouse under Sections 58 and 65 is a duty-deferment scheme: import duty on raw materials consumed in the final product is payable only on clearance of the final product under Section…
Larsen And Toubro Limited vs Union Of India — Gujarat High Court, 20 Mar 2019. Goods issued from a bonded warehouse for manufacture under Section 65 are subsumed in the manufacturing process, so their retention in the warehouse beyond one year without extension does not breach Section 61(2)(ii)…
Sbec Sugar Limited A Company… vs Union Of India (Uoi) Through The Joint… — Bombay High Court, 3 Apr 2006. Warehoused goods that remain beyond the permitted bond period are deemed improperly removed under Section 72, duty being payable at the rate applicable on the date the bond expired, Sections 68 and 15(1)(b) having no…
M/S.Smart Impex Solutions vs The Commissioner Of Customs(Chennai… — Madras High Court, 3 Sep 2026. Unless a statutory notification expressly provides for retrospective operation, it can only operate prospectively and cannot govern imports covered by a bill of lading issued prior to its commencement, the bill of…
M/S.Maruti Enterprises, vs The Commissioner Of Customs(Chennai Ii… — Madras High Court, 3 Sep 2026. Unless a statutory notification expressly provides for retrospective operation, it can only operate prospectively and cannot govern imports covered by a Bill of Lading issued prior to its commencement, the Bill of…
Tonira Pharma Ltd vs The Union Of Inida — Gujarat High Court, 18 Jun 2026. Excise duty paid on clearing goods into the DTA cannot be adjusted or abated against customs or anti-dumping duty liability, the two levies being distinct in nature with no statutory provision permitting such…
M/S Vaibhav International vs The Commissioner Of Customs — Karnataka High Court, 9 Mar 2026. No show cause notice can be issued under Section 28(4) of the Customs Act while assessment remains provisional under Section 18, since the 'relevant date' under Explanation 1(b) to Section 28 runs only from adjustment…
New India Assurance Co. Ltd. vs M/S. Mudit Roadways — Supreme Court of India, 24 Nov 2023. Sections 22 and 23 of the Customs Act, 1962 (abatement and remission of duty on goods lost or destroyed) enure exclusively to 'importers' of the goods, so a bonded warehouse custodian/licensee remains liable for the…
Industrial Dev.Bank Of India Through… vs Superintendent Of Central Excise And Customs — Supreme Court of India, 18 Aug 2023. Government dues under the Customs Act, even when preferential under Section 530 of the Companies Act, do not override the overriding preferential payments under Section 529A, so prior secured creditors may enforce their…
Commissioner Of Customs, Ahmedabad vs Baroda Rayons Corporation Ltd — Gujarat High Court, 2 Jan 2023. If recourse to a Board circular, read in isolation, would have the effect of nullifying an adjudication confirming duty that has attained finality, such interpretation is necessarily bad in law.
Mavi Industries Ltd vs Commissioner Of Central Excise — CESTAT, 1 Feb 2012. Where a 100% EOU's letter of permission and private bonded warehousing licence have expired without renewal, the imported goods are deemed removed from bonded premises and become dutiable at the rate prevailing on the…
Equinox vs Union — Gujarat High Court, 21 Feb 2011. Instructions issued under section 96(1) of the Finance Act, 1999 [1998] serve only the 'proper administration' of the Kar Vivad Samadhan Scheme and cannot curtail its scope by excluding classes of cases, such as…
Sri Vishnupriya Industries Ltd. (In… vs Superintendent Of Central Excise And Customs — Andhra HC (Pre-Telangana), 3 Sep 2004. A detention and sale of warehoused goods under Section 72(2) of the Customs Act without a proper demand under Section 72(1) and notice to the owner is non est and void ab initio, and where no sale has been effected…
Petitioners vs State Of Odisha And Others… . Opposite… — Orissa High Court, 9 Oct 2012. In a taxing statute there is no equity about a tax and no presumption as to tax — nothing is to be read in, nothing implied; one can only look fairly at the language used, so where the entry tax definition covers goods…