https://www.taxtmi.com/caselaws?id=105497 Goods imported and kept in a private bonded warehouse could claim exemption notifications issued after deposit when cleared from the warehouse, because the relevant date for duty on warehoused goods was the date of removal. The notifications operated only at the stage of assessment on clearance and did not alter the value already determined on importation under the valuation provision. Applying the notifications therefore did not amount to a fresh revaluation of the goods, and the existing import valuation remained undisturbed. en-us Tue, 20 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 18:20:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105497 Goods imported and kept in a private bonded warehouse could claim exemption notifications issued after deposit when cleared from the warehouse, because the relevant date for duty on warehoused goods was the date of removal. The notifications operated only at the stage of assessment on clearance and did not alter the value already determined on importation under the valuation provision. Applying the notifications therefore did not amount to a fresh revaluation of the goods, and the existing import valuation remained undisturbed. Case-Laws Customs Tue, 20 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105497