https://www.taxtmi.com/caselaws?id=167547 Goods from outside India are treated as imported goods when they enter India's territorial waters, and customs duty liability arises at that stage under the charging scheme. Section 15 governs the applicable rate and tariff valuation after chargeability is established, so a later withdrawal of an exemption does not revive basic customs duty if the goods were wholly exempt on the date of entry. A total exemption on import therefore bars subsequent levy of basic customs duty, even though additional or countervailing duty may be separately relevant. Partial exemption may still leave the goods chargeable at the rate applicable at the relevant clearance stage. en-us Thu, 17 Oct 1985 00:00:00 +0530 Wed, 24 Dec 2014 11:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167547 Goods from outside India are treated as imported goods when they enter India's territorial waters, and customs duty liability arises at that stage under the charging scheme. Section 15 governs the applicable rate and tariff valuation after chargeability is established, so a later withdrawal of an exemption does not revive basic customs duty if the goods were wholly exempt on the date of entry. A total exemption on import therefore bars subsequent levy of basic customs duty, even though additional or countervailing duty may be separately relevant. Partial exemption may still leave the goods chargeable at the rate applicable at the relevant clearance stage. Case-Laws Customs Thu, 17 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167547