https://www.taxtmi.com/caselaws?id=92861 Warehoused imported goods cleared on or after 4-10-1978 attracted additional duty of customs because the corresponding additional duty of excise had come into force on that date. The relevant taxable event was clearance under the warehousing provisions of the Customs Act, so the duty was chargeable at that stage. Applying its earlier ruling on the same issue, the Tribunal upheld the demand and sustained the impugned order against the importer. en-us Fri, 13 Dec 1985 00:00:00 +0530 Sat, 05 Nov 2011 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92861 Warehoused imported goods cleared on or after 4-10-1978 attracted additional duty of customs because the corresponding additional duty of excise had come into force on that date. The relevant taxable event was clearance under the warehousing provisions of the Customs Act, so the duty was chargeable at that stage. Applying its earlier ruling on the same issue, the Tribunal upheld the demand and sustained the impugned order against the importer. Case-Laws Customs Fri, 13 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92861