Date for determination of rate of duty and tariff valuation of imported goods
Section 15 of the Customs Act, 1962 deals with date for determination of rate of duty and tariff valuation of imported goods. [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; The Act came into force on 01 Feb 1963.
(1) 1 [The rate of duty 2 ***] 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 3 [a bill of entry for home consumption in respect of such goods is presented under that section];
(c) in the case of any other goods, on the date of payment of duty:
4 [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 5 [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.
6 * * * * *
Section 15, The Customs Act, 1962 (Act 52 of 1962).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India vs G. S. Chatha Rice Mills
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the time it is published in the e-Gazette, not from the commencement of the day on which it is issued. The rate of duty applicable to imported goods entered for home consumption is determined with reference to the date and time of presentation of the bill of entry under Section 15 of the Customs Act 1962 read with Regulation 4(2) of the Bill of Entry Regulations 2018. Bills of entry presented before the notification is published in the e-Gazette are assessed at the rate of duty in force at the time of their presentation. Subordinate legislation issued under Section 8A cannot have retrospective effect unless the parent statute expressly or by necessary implication authorizes it. The General Clauses Act 1897 Section 5(3) does not apply to delegated legislation. In the electronic age, the precise time of publication of notifications in e-gazettes and the precise time of filing of bills of entry on the customs automated system are legally significant for determining the applicable rate of duty.
On this section: Determines the date with reference to which the rate of duty and tariff valuation is applicable; for goods entered for home consumption under Section 46, the rate is that in force on the date the bill of entry is presented
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Sbec Sugar Limited vs Union of India
Court's Decision & Legal Precedent
The benefit of duty exemption granted under EPCG Scheme notification is available only in respect of those goods which are cleared under Section 68 of the Customs Act (i.e., within the initially permitted warehouse period or during permitted extended period). Goods not removed from warehouse within the permitted period are deemed improperly removed under Section 72(1)(b) and the importer must pay customs duty at the rate applicable on the date of expiry of the permitted period. Section 15(1)(b), which prescribes duty computation at the rate applicable on date goods are actually removed from warehouse, applies only to clearance under Section 68 and not to goods deemed improperly removed under Section 72. Consequently, when goods are deemed improperly removed under Section 72, interest accrues from the date of expiry of the permitted period till actual clearance, irrespective of subsequent grant of duty exemption notification. Any other interpretation would render Section 72 otiose and create unintended amnesty benefits contrary to principles of harmonious statutory construction.
On this section: Prescribes that for goods cleared under Section 68, rate of duty shall be computed according to rate and valuation applicable on date on which goods are actually removed from warehouse
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Union of India vs Devansh Overseas
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the precise time of its publication in the e-gazette and cannot apply retrospectively to bills of entry presented before such publication. The rate of duty applicable to imported goods entered for home consumption under Section 46 of the Customs Act 1962 is determined with reference to the date and time of presentation of the bill of entry as crystallized by the deeming fiction in Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018. Once a bill of entry is deemed to have been presented and self-assessment completed under Regulation 4(2), the rate of duty stands crystallized and cannot be altered by a subsequently issued notification. Customs authorities cannot reassess bills of entry under Section 17(4) on the basis of a subsequently issued notification where the self-assessment was correctly done at the time of presentation based on the rate of duty then in force.
On this section: Determines the date with reference to which the rate of duty and tariff valuation is applicable; for goods entered for home consumption under Section 46, the rate is that in force on the date the bill of entry is presented
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Mustan Taherbhai vs Commnr. of Central Excise & Customs
Court's Decision & Legal Precedent
When a tribunal or court has been specifically directed by the Supreme Court to reconsider a matter by first establishing the foundational facts and then applying law in light of those facts, the tribunal must comply with such directions through fresh and genuine consideration, notwithstanding its earlier views on the matter. In cases involving customs duty on Indian-manufactured vessels where excise duty has been paid at original clearance, the question of applicability of subsequent customs notifications and the legal fiction doctrine requires evaluation against the actual facts that the vessel was manufactured and cleared in India with excise duty payment, not merely applying legal fictions created by notifications without factual foundation. The Tribunal's failure to comply with supreme court remand directions constitutes vitiation of decision.
On this section: Application regarding payment of customs duty on warehoused goods
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Judgments citing this section
These may be obiter dicta or a precedent, for you to study. These are the judgments where this section is quoted.
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… the amendment to the First Schedule of the Customs Tariff Act, 1975 takes effect from the time at which it is uploaded / notified in the gazette or from the first moment of the day / date on which it was issued/ published in the gazette." The submissions of the ASG are summarized below: - A (i)Under Section 15 of the Customs Act, the date for the determination of the rate of duty and valuation of imported goods, in the case of goods which are entered for home consumption under Section 46, is the date on which the bill of entry in respect of the goods is presented. The expression "on the date" comprehends the entire period …
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… the amendment to the First Schedule of the Customs Tariff Act, 1975 takes effect from the time at which it is uploaded / notified in the gazette or from the first moment of the day / date on which it was issued/ published in the gazette." The submissions of the ASG are summarized below: - A (i)Under Section 15 of the Customs Act, the date for the determination of the rate of duty and valuation of imported goods, in the case of goods which are entered for home consumption under Section 46, is the date on which the bill of entry in respect of the goods is presented. The expression "on the date" comprehends the entire period …
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… urged by Mr P S Narasimha have been supported by other learned counsel appearing for the respondents including Mr Devashish Bharuka, Ms Anjana Gusain, Mr Anant Agrawal, Ms Sishti Agarwal, Mr Parmatma Singh and Mr Saurabh Kapoor. 15 The rival submissions are considered below. F Determination of the rate under Section 15 of the Customs Act 1962 16 Chapter V of the Customs Act provides for the levy of and exemption from customs duties. Section 12(1), which is the charging provision, provides for the levy of duties of customs on goods imported into, or exported from India at the rates specified by the Customs Tariff Act or, in any …
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 15
What have the courts held on Section 15 of the Customs Act?
Union of India vs G. S. Chatha Rice Mills (23 Sep 2020) is the leading judgment on this section among those set out below: Determines the date with reference to which the rate of duty and tariff valuation is applicable; for goods entered for home consumption under Section 46, the rate is that in force on the date the bill of entry is presented. Another 3 judgments on this section are set out below, all of them from the Supreme Court. They run from 2011 to 2020.
How do I find court cases under Section 15 of the Customs Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Customs Act 1962 15, section 15 Customs Act 1962, section 15 of the Customs Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 4 reported judgments on this section are set out on this page, beginning with Union of India vs G. S. Chatha Rice Mills (23 Sep 2020).
What should I read with Section 15 of the Customs Act, and has it changed?
Its own text turns on section 46 (Entry of goods on importation), section 68 (Clearance of warehoused goods for home consumption), so none of them can safely be read on its own. One instrument names it without being made under it, most recently Import of palm oil/Palmolein in refined/crude forms - Circular No.85/2003-Customs, dated 24.9.03 (2003).
When did Section 15 of the Customs Act come into force?
Section 15 of the Customs Act, cited as Customs Act 1962 15, came into force on 01 Feb 1963, having been enacted on 13 Dec 1962. It is in force as at the date shown on this page.
Other sections of this Act
- 28. Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded2145 words
- 2. Definitions1638 words
- 129A. Appeals to the Appellate Tribunal1170 words
- 27. Claim for refund of duty1060 words
- 127C. Procedure on receipt of an application under section 127B1056 words
- 138C. Admissibility of micro films, facsimile copies of documents and computer print outs as documents and as evidence872 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.