https://www.taxtmi.com/caselaws?id=95518 Conditional clearance of an imported aircraft without duty was treated as attracting duty once the permitted six-month period expired without removal. Rule 58(6)(b) required payment of the duty leviable when the condition for duty-free clearance was not fulfilled, and the earlier clearance was regarded as clearance for home consumption. A later bill of entry did not alter the importer's liability or change the applicable duty position. The note applies the same principle used for goods conditionally cleared without duty: breach of the condition triggers the duty obligation. 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 clearance of an imported aircraft without duty was treated as attracting duty once the permitted six-month period expired without removal. Rule 58(6)(b) required payment of the duty leviable when the condition for duty-free clearance was not fulfilled, and the earlier clearance was regarded as clearance for home consumption. A later bill of entry did not alter the importer's liability or change the applicable duty position. The note applies the same principle used for goods conditionally cleared without duty: breach of the condition triggers the duty obligation. Case-Laws Customs Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95518