https://www.taxtmi.com/caselaws?id=72374 For goods transhipped to a different Indian port, customs duty and exemption consequences depend on entry for discharge and clearance at the actual port of import, not merely on the vessel's first entry into Indian territorial waters elsewhere. Filing an import manifest or bill of entry before arrival is only a procedural facility and does not by itself establish earlier importation. The customs scheme for transit and transhipment supports levy when goods reach the port where they are actually unloaded and cleared. Promissory estoppel cannot override the charging provisions of the customs statute, so advance filing of documents does not defeat duty liability after withdrawal of an exemption. en-us Mon, 23 Jun 1986 00:00:00 +0530 Wed, 18 May 2011 18:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72374 For goods transhipped to a different Indian port, customs duty and exemption consequences depend on entry for discharge and clearance at the actual port of import, not merely on the vessel's first entry into Indian territorial waters elsewhere. Filing an import manifest or bill of entry before arrival is only a procedural facility and does not by itself establish earlier importation. The customs scheme for transit and transhipment supports levy when goods reach the port where they are actually unloaded and cleared. Promissory estoppel cannot override the charging provisions of the customs statute, so advance filing of documents does not defeat duty liability after withdrawal of an exemption. Case-Laws Customs Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72374