law: Custom Act, 1962 
  15.
  
  Date for Determination of Rate of Duty and Tariff Valuation of Imported Goods.
  
  – 
  (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;
  (b) in the case of goods cleared from a warehouse under section 68, on
  
  the date on which the goods are actually removed from the warehouse;
  (c) in the case of any other goods, on the date of payment of duty :
  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
  
  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.