https://www.taxtmi.com/caselaws?id=72273 Import duty under the Sea Customs Act, 1878 was chargeable only on goods brought for discharge, home consumption or warehousing, and mere entry of a coasting vessel into an Indian customs port did not by itself import all stores on board. Fuel oil bunkers remaining on board and not intended for discharge at the port were therefore outside the duty charge. The Act also provided only a limited statutory power to correct non-levy or short-levy, and that power had to be exercised within the prescribed period. A later reassessment or recovery after port clearance and expiry of that period was impermissible. en-us Wed, 13 May 1981 00:00:00 +0530 Wed, 18 May 2011 10:44:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72273 Import duty under the Sea Customs Act, 1878 was chargeable only on goods brought for discharge, home consumption or warehousing, and mere entry of a coasting vessel into an Indian customs port did not by itself import all stores on board. Fuel oil bunkers remaining on board and not intended for discharge at the port were therefore outside the duty charge. The Act also provided only a limited statutory power to correct non-levy or short-levy, and that power had to be exercised within the prescribed period. A later reassessment or recovery after port clearance and expiry of that period was impermissible. Case-Laws Customs Wed, 13 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72273