https://www.taxtmi.com/caselaws?id=72375 The Tribunal dismissed the appeals, holding that the goods did not enter the territorial waters off Madras port during the exemption notification period. It was determined that the relevant date for duty exemption is the entry date at the actual port of unloading for customs clearance, not the initial entry date in India. The Tribunal emphasized that liability to duty is governed by the Customs Act, distinguishing administrative relaxations from statutory duty requirements. The appellants' arguments based on promissory estoppel and previous court judgments were not deemed applicable in this case. en-us Mon, 23 Jun 1986 00:00:00 +0530 Wed, 18 May 2011 18:40:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72375 The Tribunal dismissed the appeals, holding that the goods did not enter the territorial waters off Madras port during the exemption notification period. It was determined that the relevant date for duty exemption is the entry date at the actual port of unloading for customs clearance, not the initial entry date in India. The Tribunal emphasized that liability to duty is governed by the Customs Act, distinguishing administrative relaxations from statutory duty requirements. The appellants' arguments based on promissory estoppel and previous court judgments were not deemed applicable in this case. Case-Laws Customs Mon, 23 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72375