https://www.taxtmi.com/caselaws?id=94290 For warehoused imported goods, customs duty is attracted on the date they are cleared for home consumption and brought into the mass of goods in India; the earlier import or warehousing date is not the taxable event. Because the goods were cleared after special additional duty had come into force, the levy applied and the duty was correctly charged. A later decision on central excise did not displace the earlier Supreme Court authority governing warehoused imported goods under the customs regime, so the challenge based on that case was rejected and the levy was upheld. en-us Tue, 25 Jan 2000 00:00:00 +0530 Mon, 21 Nov 2011 13:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94290 For warehoused imported goods, customs duty is attracted on the date they are cleared for home consumption and brought into the mass of goods in India; the earlier import or warehousing date is not the taxable event. Because the goods were cleared after special additional duty had come into force, the levy applied and the duty was correctly charged. A later decision on central excise did not displace the earlier Supreme Court authority governing warehoused imported goods under the customs regime, so the challenge based on that case was rejected and the levy was upheld. Case-Laws Central Excise Tue, 25 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94290