https://www.taxtmi.com/caselaws?id=91557 The Tribunal allowed the appeal, setting aside the previous order and granting consequential relief to the appellants. The Tribunal held that no duty liability can be created for goods that have not arrived, deeming the amount deposited by the appellants as an advance deposit not subject to the limitations of Section 27 of the Customs Act, 1962. en-us Fri, 25 Apr 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:05:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91557 The Tribunal allowed the appeal, setting aside the previous order and granting consequential relief to the appellants. The Tribunal held that no duty liability can be created for goods that have not arrived, deeming the amount deposited by the appellants as an advance deposit not subject to the limitations of Section 27 of the Customs Act, 1962. Case-Laws Customs Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91557