https://www.taxtmi.com/caselaws?id=95518 Conditional duty-free clearance of an imported aircraft under Rule 58(6) of the Aircraft Rules required payment of customs duty when the aircraft was not removed from India within the permitted six-month period. The earlier clearance was treated as clearance for home consumption, and the duty liability arose upon breach of the condition attached to that clearance. Filing a subsequent bill of entry did not change the applicable duty liability or rate, because it could not displace the consequence of the conditional clearance. Duty therefore became payable under Rule 58(6)(b) once the stipulated period expired without removal of the aircraft. en-us Wed, 28 Feb 2001 00:00:00 +0530 Tue, 13 Dec 2011 11:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95518 Conditional duty-free clearance of an imported aircraft under Rule 58(6) of the Aircraft Rules required payment of customs duty when the aircraft was not removed from India within the permitted six-month period. The earlier clearance was treated as clearance for home consumption, and the duty liability arose upon breach of the condition attached to that clearance. Filing a subsequent bill of entry did not change the applicable duty liability or rate, because it could not displace the consequence of the conditional clearance. Duty therefore became payable under Rule 58(6)(b) once the stipulated period expired without removal of the aircraft. Case-Laws Customs Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95518