https://www.taxtmi.com/caselaws?id=98806 The Tribunal acknowledged the change in judicial pronouncements regarding the incidence of customs duty, clarifying that import is completed when goods cross into territorial waters and reach Customs barriers. The Tribunal agreed with the Senior Advocate's submissions, highlighting the need to refer questions of law to the High Court due to the changed legal landscape. The final order focused on determining the correct quantity imported and the method for ascertaining it, separate from valuation concerns. The Tribunal directed the Registry to forward documents to the High Court of Kerala for consideration under Section 130 of the Customs Act, 1962. en-us Wed, 10 Nov 1999 00:00:00 +0530 Tue, 24 Jan 2012 11:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98806 The Tribunal acknowledged the change in judicial pronouncements regarding the incidence of customs duty, clarifying that import is completed when goods cross into territorial waters and reach Customs barriers. The Tribunal agreed with the Senior Advocate's submissions, highlighting the need to refer questions of law to the High Court due to the changed legal landscape. The final order focused on determining the correct quantity imported and the method for ascertaining it, separate from valuation concerns. The Tribunal directed the Registry to forward documents to the High Court of Kerala for consideration under Section 130 of the Customs Act, 1962. Case-Laws Customs Wed, 10 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98806